Abatements. — Delaware Code § 1114
Delaware Code § 1114 — Abatements.. Reproduced from the official Delaware Code, with a citation summary, verification link, and related provisions.
§ 1114. Abatements.
(a) The Commissioner is authorized to abate the unpaid portion of the assessment of any tax, interest, penalty, additional amount or addition to the tax, or any liability in respect thereof, which is:
(1) Excessive in amount;
(2) Assessed after the expiration of the period of limitations properly applicable thereto; or
(3) Erroneously or illegally assessed.
(b) The Commissioner is authorized to abate any portion (whether or not theretofore paid) of the assessment of any tax, interest, penalty, additional amount or additions to the tax, or any liability in respect thereof, if the Commissioner determines under uniform rules prescribed by the Commissioner that the administration and collection costs involved would not warrant collection of the amount due.
72 Del. Laws, c. 15, § 17;Source: official Delaware text · Last verified 2026-08-27
At a glance
- Citation: Delaware Code § 1114
- Jurisdiction: Delaware
- Code: Delaware Code
- Subject: Abatements.
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Delaware Code. Confirm it against the primary source before relying on it:
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Common questions
What is the source of Delaware Code § 1114?
The text above is transcribed from the Delaware Code, the codified statutes of Delaware. The official publisher link appears under "Verify the text" on this page.
What subject does Delaware Code § 1114 address?
It addresses "Abatements.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Delaware Code § 1114 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Delaware source before relying on this text.
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