Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1168
Time and place for filing returns and paying tax
Official textdelcode.delaware.gov
The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer’s taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return. The Secretary of Finance shall prescribe the place for filing any return, declaration, statement or other document required pursuant to this chapter and for the payment of any tax.
Amendment history
57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 358, § 1
Source: view the official text
In this title (40 sections)
- 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- 30-1149 · Basis of adjustments [Repealed]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- 30-1157 · U.S. Olympics account [Repealed]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- 30-1164 · Notice of qualification as receiver [Repealed]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- 30-1166 · Computation of tax as resident and nonresident [Repealed]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…
- 30-1173 · General requirements concerning returns; notices; records and…
- 30-1174 · , 1175. Partnership return; Information returns [Repealed]
- 30-1176 · Report of change in federal tax liability [Repealed]
- 30-1180 · Administration of charitable donations through the personal…
- 30-1181 · Procedures for contributions to the Delaware Nongame Fish and…
- 30-1182 · Organ and Tissue Donor Awareness Trust Fund
- 30-1182A · Beau Biden Foundation
- 30-1183 · Emergency Housing Assistance Fund
- 30-1184 · SL24: UnLocke the Light Foundation
- 30-1185 · Delaware Breast Cancer Education and Early Detection Fund
- 30-1186 · Delaware Combined Campaign for Justice Fund
- 30-1187 · Delaware Diabetes Education Fund
- 30-1188 · Delaware Veterans’ Home Fund
- 30-1189 · Delaware National Guard and Reserve Emergency Assistance Fund
- 30-1190 · Delaware Juvenile Diabetes Fund