Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1505
Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]
Official textdelcode.delaware.govlast amended
Amendment history
71 Del. Laws, c. 353, § 22; 75 Del. Laws, c. 198, § 1; 77 Del. Laws, c. 85, § 5; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.
Source: view the official text
In this title (40 sections)
- 30-1202 · Food Bank of Delaware Fund
- 30-1203 · Pediatric Cancer Research Fund
- 30-1204 · Income taxes of members of armed forces on death [Transferred]
- 30-1205-1209 · Setoff between refund and debt to claimant agency —…
- 30-1211-1224 · Timely mailing; collection procedures; issuance of…
- 30-1231-1233 · Attempt to evade or defeat tax; penalty; failure to…
- 30-1234 · False statements [Repealed]
- 30-1235 · Limitations [Repealed]
- 30-1241 · Secrecy of returns and information; penalty [Repealed]
- 30-1242 · Inspection of returns by federal, state and local officials…
- 30-1243 · Short title [Repealed]
- 30-1301-1314 · Definitions; property included in gross estate —…
- 30-1321-1327 · Basis of computation of tax; definition of beneficiary’s…
- 30-1341-1346 · Inheritance tax returns; filing returns and payments —…
- 30-1351-1353 · Incorporation of certain personal income tax provisions…
- 30-1401-1409 · Definitions; imposition; computation of tax; rates;…
- 30-1501 · Definitions relating to this chapter [For application of this…
- 30-1502 · Tax on transfers of resident estates [For application of this…
- 30-1503 · Credit for taxes paid to another state; limitation [For…
- 30-1504 · Tax on transfers of nonresident estates [For application of…
- 30-1505 · Returns; time to file return and pay tax [For application of…
- 30-1506 · Collection and payment of tax out of estate; liability of the…
- 30-1507 · Assessment of tax; special lien for estate taxes [For…
- 30-1508 · Final settlement of executor’s or administrator’s accounts…
- 30-1509 · , 1510. Refund of taxes erroneously paid; procedure and…
- 30-1601 · Definitions
- 30-1602 · Taxable year
- 30-1603 · Accounting method
- 30-1604 · Adjustments
- 30-1605 · Returns
- 30-1606 · Withholding of income tax on sale or exchange of real estate…
- 30-1621 · Taxation of pass-through entities; in general
- 30-1622 · Character of items
- 30-1623 · Special rules for nonresident individual members and…
- 30-1624 · Special rules for certain tax credits of pass-through entities
- 30-1625 · Special rules for certain tax deductions for pass-through…
- 30-1631 · Imposition of tax
- 30-1632 · Computation and payment
- 30-1633 · Tax not applicable
- 30-1634 · Fiduciary adjustment