Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1153
Credit for tax withheld
Official textdelcode.delaware.gov
Wages upon which tax is required to be withheld shall be taxable under this chapter as if no withholding were required, but any amount of tax actually deducted and withheld under this chapter in any calendar year shall be deemed to have been paid to the State Tax Department on behalf of the person from whom withheld and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year.
Amendment history
57 Del. Laws, c. 737, § 1
Source: view the official text
In this title (40 sections)
- 30-1112 · Historic rehabilitation
- 30-1113 · Credit for active members of volunteer firefighting,…
- 30-1114 · Child care and dependent care expense credit
- 30-1115 · Subchapter S — Business tax credits [Repealed]
- 30-1116 · Delaware investment credit [Repealed]
- 30-1117 · Earned income tax credit
- 30-1118 · Tax credit for expenses associated with human organ or bone…
- 30-1121 · Imposition of tax upon nonresidents
- 30-1122 · Modified Delaware source income
- 30-1123 · Delaware adjusted gross income
- 30-1124 · Income derived from sources in Delaware
- 30-1125 · Individual who is Delaware resident for part of year;…
- 30-1126 · Withholding of income tax on sale or exchange of real estate…
- 30-1127 · Deduction for federal income taxes [Repealed]
- 30-1131-1142 · Imposition of tax; Computation and payment; Tax not…
- 30-1143-1145 · Partnership entity not taxable; Character of items;…
- 30-1146-1148 · Taxable year; Method of accounting; Adjustments…
- 30-1149 · Basis of adjustments [Repealed]
- 30-1151 · Employer to withhold tax from wages or other remuneration
- 30-1152 · Information statement for employee
- 30-1153 · Credit for tax withheld
- 30-1154 · Information returns and payment of tax withheld
- 30-1155 · Employer’s liability for withheld taxes
- 30-1156 · Employer’s failure to withhold
- 30-1156A · Employer to report new hires
- 30-1157 · U.S. Olympics account [Repealed]
- 30-1158 · Payment of tax on behalf of nonresident shareholders by S…
- 30-1159 · , 1160. Delaware Breast Cancer Education and Early Detection…
- 30-1161 · Persons required to make returns of income
- 30-1162 · Joint or separate returns of spouses
- 30-1163 · Returns by fiduciaries
- 30-1164 · Notice of qualification as receiver [Repealed]
- 30-1165 · Change of status as resident or nonresident during the year
- 30-1166 · Computation of tax as resident and nonresident [Repealed]
- 30-1167 · Minimum tax and prorating of exemptions
- 30-1168 · Time and place for filing returns and paying tax
- 30-1169 · Declarations of estimated tax
- 30-1170 · Filing of estimated tax returns and payment of estimated tax
- 30-1171 · Income taxes of members of armed forces on death
- 30-1172 · Procedures for contributions to the DE529 Education Savings…