Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 510
Due date of the return
Official textdelcode.delaware.gov
A return prepared in compliance with the provisions of any chapter of this title or, where applicable, Title 4 shall be due on the last day provided for under such provision, or upon such later date as the Director may permit pursuant to any extension of the time to file the return granted in accordance with this chapter.
Amendment history
68 Del. Laws, c. 187, § 1
Source: view the official text
In this title (40 sections)
- 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- 30-358 · Bonds of Department employees [Repealed]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- 30-360 · List of income tax taxables [Repealed]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- 30-367 · False statements [Repealed]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
- 30-512 · Signing of returns and other documents
- 30-513 · General requirements concerning returns; records and statements
- 30-514 · Report of change in federal tax liability
- 30-515 · Filing frequency and tax computation thresholds
- 30-521 · Examination of return
- 30-522 · Assessment final if no protest
- 30-523 · Protest by taxpayer
- 30-524 · Notice of determination after protest
- 30-525 · Determination of Director final
- 30-526 · Burden of proof
- 30-527 · Evidence of related federal determination
- 30-528 · Mathematical error
- 30-529 · Time for performing certain acts postponed by reason of…
- 30-530 · Assessment of tax
- 30-531 · Limitations on assessment
- 30-532 · Recovery of erroneous refund
- 30-533 · Interest on underpayment
- 30-534 · Failure to file tax return or to pay tax