Recovery of erroneous refund.

Del. Code tit. 30, § 532
in effect
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(a) An erroneous refund shall be considered an underpayment of tax on the date such refund was made, and a notice of proposed assessment under § 521(c) of this title with respect to such refund may be mailed to the taxpayer at any time within the later of: (1) Two years from the making of such refund; or (2) The limitation period provided by § 531 of this title. (b) As to any part of an erroneous refund that was induced by fraud or by the intentional misrepresentation of a material fact, a notice of proposed assessment under § 521(c) of this title with respect to such refund may be mailed to the taxpayer at any time.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c005/sc03/index.htmlFetched: 10/4/2026

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