CHAPTER 294

FORMERLY

HOUSE BILL NO. 634

AN ACT TO AMEND CHAPTER 61, TITLE 30, DELAWARE CODE, RELATING TO PUBLIC ACCOMMODATION TAXES.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Chapter 61, Title 30, Delaware Code, by adding thereto new Sections 6106 and 6107 which shall read as follows:

"§6106. Assessments

If the Department of Finance discovers from the examination of a return filed pursuant to this Chapter, or otherwise that taxes reported are not correct or that any portion thereof has not been paid to the Department, It may, at any time within three years from the date the return was due, assess the correct amount due and unpaid on the same. Notice of such assessment shall be given to the person filing the original return or failing to pay the full amount of taxes due. Thirty (30) days from the date of such notice, the additional amount determined by the Department of Finance to be delinquent, shall become due and payable unless the person so notified, or his agent, shall file within the aforesaid 30 days with the Secretary of Finance a signed written protest of the assessment setting forth the reason the operator disputes the assessment. If a written protest is filed, the Secretary shell notify the taxpayer of his determination with respect thereto following his review of the protest and such determination shall become final upon the expiration of 30 days from the date of such notice unless the taxpayer, within such 30-day period, files a petition for review with the Tax Appeal Board. If the Secretary fails to act on such protest within 60 days of the date it was filed, the taxpayer may consider the protest disallowed for purposes of filing a petition with the Tax Appeal Board. The limitation of three years for making assessments shall not apply to the assessment of additional amounts due upon returns which are fraudulent, where no returns have been filed, or where the amounts shown on said returns are grossly understated.

§6107. Notice of Demand

The Secretary of Finance shall give notice of demand to each person liable for any amount of tax, penalty, or interest, which has been assessed but remains unpaid, stating the amount due and demanding payment within 10 days of the date of the notice. Such notice shall be sent by ordinary or certified mail to the taxpayer at his last known address."

Approved June 29, 1982.