Delaware Code Title 30. State Taxes § 544. Review of determinations of Director on protests

A determination by the Director on a taxpayer's protest pursuant to § 523 of this title shall be subject to review by the taxpayer's filing a petition with the Tax Appeal Board, in such form as the Tax Appeal Board may prescribe, within the time limits specified in § 525 or § 543 of this title, as the case may be.  The determination of the Tax Appeal Board shall be subject to judicial review as provided in § 331 of this title.