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.

32 Del. Laws, c. 104, § ?6; Code 1935, § ?2320; 44 Del. Laws, c. 132, § ?3; 5 Del. C. 1953, § ?1105; 59 Del. Laws, c. 434, § ?1; 61 Del. Laws, c. 82, §§ ?2, 3; 64 Del. Laws, c. 160, § ?3; 65 Del. Laws, c. 444, § ?4; 66 Del. Laws, c. 23, § ?3; 66 Del. Laws, c. 378, § ?1; 70 Del. Laws, c. 327, § ?33;

Terms Used In Delaware Code Title 5 Sec. 1103

  • State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302