Payment of tax

The tax imposed by this chapter shall be payable as follows:

# (1)

Calendar year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before April 1 of the current taxable year, June 15 of the current taxable year, September 15 of the current taxable year and January 15 of the immediately following taxable year.

# (2)

Fiscal year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before the April 1 of the current taxable year, June 15 of the current taxable year, September 9 of the current taxable year and January 1 of the immediately following taxable year.

# (3)

Additional taxes due on final return. — Any additional tax due as computed in the final return required to be filed pursuant to § 6404 of this title shall be paid with such final return.

# (4)

Tentative tax declarations and payments are not required for returns for taxable periods of less than 92 calendar days.

Amendment history

74 Del. Laws, c. 256, § 1

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In this title (40 sections)

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