Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 356
Mailing tax return forms
# (a)
The Director of Revenue shall, on or before January 15 of each year, make available on an internet site the blank, downloadable returns required to be filed under Chapter 11 or 16 of this title that may be used by each person, fiduciary, partnership, or other entity for the purpose of filing such tax returns as may be due for that tax year.
# (b)
The Director of Revenue shall mail a blank return to any individual taxpayer who filed a tax return under Chapter 11 of this title in the preceding year, unless 1 of the following applies to the tax return:
# (1)
It was prepared by a paid tax preparer.
# (2)
It was prepared with a 2-D bar code or other electronic preparation media.
# (3)
It was filed in a manner other than by submission of a paper return.
Amendment history
36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 47, § 2; 57 Del. Laws, c. 741, § 3D; 67 Del. Laws, c. 292, § 1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 113, § 1; 74 Del. Laws, c. 158, § 1; 75 Del. Laws, c. 386, § 1; 81 Del. Laws, c. 292, § 1
Source: view the official text
In this title (40 sections)
- 30-321 · Composition; appointment; term; qualifications
- 30-322 · Salary
- 30-323 · Secretary; quorum
- 30-324 · Alternate attorney member
- 30-325 · Annual report; rules
- 30-326 · Facilities and services
- 30-327 · Record of decisions; rules and rulings of the Tax Appeal Board
- 30-328 · Reimbursement of expenses
- 30-329 · Hearings and appeals
- 30-330 · Subpoenas and attendance of witnesses
- 30-331 · Appeals from Tax Appeal Board decisions
- 30-332 · Frivolous or dilatory proceedings
- 30-333 · Removal of tax appeals to the Superior Court
- 30-334 · Admission to practice before the Tax Appeal Board
- 30-341 · Bond [Repealed]
- 30-351 · Preservation of returns and destruction of records
- 30-352 · Accounts receivable
- 30-353 · Record of decisions, rules and rulings of Department
- 30-354 · Rules, regulations and enforcement
- 30-355 · Tax return forms
- 30-356 · Mailing tax return forms
- 30-357 · Reports to Governor and General Assembly
- 30-358 · Bonds of Department employees [Repealed]
- 30-359 · Publication of tax information
- 30-360 · List of income tax taxables [Repealed]
- 30-361 · Enforcement of penalties
- 30-362 · Advisory board
- 30-363 · Escheator
- 30-364 · Examinations to ascertain correctness of tax returns or…
- 30-365 · Agents as special constables
- 30-366 · Appeals
- 30-367 · False statements [Repealed]
- 30-368 · Secrecy of returns and information; penalty
- 30-369 · Required employee background checks
- 30-375 · Furnishing of bonds by foreign persons or firms
- 30-376 · Time for performing certain acts postponed by reason of…
- 30-501 · Application of this chapter
- 30-502 · Definitions
- 30-510 · Due date of the return
- 30-511 · Extension of time for filing and payment