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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 1170

Filing of estimated tax returns and payment of estimated tax

Official textdelcode.delaware.gov

# (a)

The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax.

# (b)

The application of this section to taxable years of less than 12 months shall be in accordance with rules prescribed by the State Tax Commissioner.

# (c)

Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income tax imposed under the provisions of this chapter for the taxable year.

Amendment history

57 Del. Laws, c. 737, § 1

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In this title (40 sections)
  1. 30-1149 · Basis of adjustments [Repealed]
  2. 30-1151 · Employer to withhold tax from wages or other remuneration
  3. 30-1152 · Information statement for employee
  4. 30-1153 · Credit for tax withheld
  5. 30-1154 · Information returns and payment of tax withheld
  6. 30-1155 · Employer’s liability for withheld taxes
  7. 30-1156 · Employer’s failure to withhold
  8. 30-1156A · Employer to report new hires
  9. 30-1157 · U.S. Olympics account [Repealed]
  10. 30-1158 · Payment of tax on behalf of nonresident shareholders by S…
  11. 30-1159 · , 1160. Delaware Breast Cancer Education and Early Detection…
  12. 30-1161 · Persons required to make returns of income
  13. 30-1162 · Joint or separate returns of spouses
  14. 30-1163 · Returns by fiduciaries
  15. 30-1164 · Notice of qualification as receiver [Repealed]
  16. 30-1165 · Change of status as resident or nonresident during the year
  17. 30-1166 · Computation of tax as resident and nonresident [Repealed]
  18. 30-1167 · Minimum tax and prorating of exemptions
  19. 30-1168 · Time and place for filing returns and paying tax
  20. 30-1169 · Declarations of estimated tax
  21. 30-1170 · Filing of estimated tax returns and payment of estimated tax
  22. 30-1171 · Income taxes of members of armed forces on death
  23. 30-1172 · Procedures for contributions to the DE529 Education Savings…
  24. 30-1173 · General requirements concerning returns; notices; records and…
  25. 30-1174 · , 1175. Partnership return; Information returns [Repealed]
  26. 30-1176 · Report of change in federal tax liability [Repealed]
  27. 30-1180 · Administration of charitable donations through the personal…
  28. 30-1181 · Procedures for contributions to the Delaware Nongame Fish and…
  29. 30-1182 · Organ and Tissue Donor Awareness Trust Fund
  30. 30-1182A · Beau Biden Foundation
  31. 30-1183 · Emergency Housing Assistance Fund
  32. 30-1184 · SL24: UnLocke the Light Foundation
  33. 30-1185 · Delaware Breast Cancer Education and Early Detection Fund
  34. 30-1186 · Delaware Combined Campaign for Justice Fund
  35. 30-1187 · Delaware Diabetes Education Fund
  36. 30-1188 · Delaware Veterans’ Home Fund
  37. 30-1189 · Delaware National Guard and Reserve Emergency Assistance Fund
  38. 30-1190 · Delaware Juvenile Diabetes Fund
  39. 30-1191 · Delaware Children’s Fund [Repealed]
  40. 30-1192 · The Delaware Ovarian Cancer Foundation
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