Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 6204
Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]
Official textdelcode.delaware.gov
The amount of the tax collected for each month shall be reported and paid over to the Department of Finance not later than the fifteenth day of the month following the month of collection on forms to be prescribed by the Department of Finance. Interest at the rate of 1% per month, or fraction thereof, shall be charged on payments made after the prescribed due date.
Amendment history
84 Del. Laws, c. 474, § 2
Source: view the official text
In this title (40 sections)
- 30-5426 · Farmland Preservation Fund receipt transfer
- 30-5501 · Definitions
- 30-5502 · Imposition of tax; rate; adjustment of tariffs
- 30-5503 · Computation of tax
- 30-5504 · Payment of tax
- 30-5505 · Failure to file return or pay tax; interest and penalties…
- 30-5506 · Exemptions
- 30-5507 · Rebate of tax for certain qualified activities
- 30-5508 · Sourcing rules for mobile telecommunications services
- 30-5509 · , 5510. [Reserved.]
- 30-6101 · Definitions
- 30-6102 · Levy of tax and disposition of proceeds
- 30-6103 · Collection of tax
- 30-6104 · Payment of tax
- 30-6105-6109 · Failure to file or pay; assessments; notice of demand;…
- 30-6121 · Eligible organizations
- 30-6122 · Reporting and operating conditions
- 30-6123 · Period to establish [Repealed]
- 30-6201 · Definitions [For application of this section, see 84 Del.…
- 30-6202 · Levy of short-term rental lodging tax [For application of…
- 30-6203 · Collection of tax [For application of this section, see 84…
- 30-6204 · Remittance of tax [For application of this section, see 84…
- 30-6205 · Obligations of an accommodations intermediary [For…
- 30-6206 · Distribution of the tax [For application of this section, see…
- 30-6301 · Definitions
- 30-6302 · License required; issuance
- 30-6303 · Imposition of tax; “capital base” defined
- 30-6304 · Payment of tax
- 30-6305 · Exemption from occupational license taxes
- 30-6306 · Review of license fee; refund procedure; penalty; interest…
- 30-6401 · Definitions
- 30-6402 · Imposition of income tax on Headquarters Management…
- 30-6403 · Computation of Headquarters Management Corporation taxable…
- 30-6404 · Election and returns
- 30-6405 · Payment of tax
- 30-6406 · Regulations
- 30-6407 · Taxes of other states
- 30-6501 · Definitions
- 30-6502 · Quality assessment
- 30-6503 · Penalties