# 5 Del. C. § 1103: § Â 1103. Review of tax

> Delaware · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1103

## Section

- **Citation:** 5 Del. C. § 1103
- **Heading:** § Â 1103. Review of tax
- **Jurisdiction:** Delaware
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Delaware Code / Title 5 / Chapter 11 / Section 1103

## Text

The assessment of tax under this chapter shall be reviewed and corrected by the State Bank Commissioner upon application by any party interested, prior to the first day of May in the year in which the tax is levied, if, upon such application, good cause be shown for correction.

## Nearby sections

- [5 Del. C. § 1101 § Â
        1101. Tax on net earnings.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1101.md)
- [5 Del. C. § 1101A § Â
        1101A. Alternative annual franchise tax; rate of taxation.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1101A.md)
- [5 Del. C. § 1102 § Â
        1102. Statement of net income to be filed.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1102.md)
- [5 Del. C. § 1103 § Â
        1103. Review of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1103.md)
- [5 Del. C. § 1104 § Â
        1104. Date of payment and collection of tax; estimated tax.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1104.md)
- [5 Del. C. § 1105 § Â
        1105. Rate of taxation; credits [For application of this section, see 79 Del. Laws, c. 291, ÂÂ 2 and 3].](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1105.md)
- [5 Del. C. § 1106 § Â
        1106. Disposition of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1106.md)
- [5 Del. C. § 1107 § Â
        1107. Duties of Attorney General.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1107.md)
- [5 Del. C. § 1109 § Â
        1109. State corporation income and other taxes; exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1109.md)
- [5 Del. C. § 1110 § Â
        1110. Severability.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1110.md)
- [5 Del. C. § 1111 § Â
        1111. Period of limitation upon assessments.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1111.md)
- [5 Del. C. § 1112 § Â
        1112. Period of limitation on credit or refund.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1112.md)
- [5 Del. C. § 1113 § Â
        1113. Secrecy of returns and information; penalty.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1113.md)
- [5 Del. C. § 1114 § Â
        1114. Abatements.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_T5_C11_S1103. Check the current official text before relying on it. Not legal advice.