§ 1161 Persons required to make returns of income
§ 1162 Joint or separate returns of spouses
§ 1163 Returns by fiduciaries
§ 1165 Change of status as resident or nonresident during the year
§ 1167 Minimum tax and prorating of exemptions
§ 1168 Time and place for filing returns and paying tax
§ 1169 Declarations of estimated tax
§ 1170 Filing of estimated tax returns and payment of estimated tax
§ 1171 Income taxes of members of armed forces on death
§ 1172 Procedures for contributions to the DE529 Education Savings Plan
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Terms Used In Delaware Code > Title 30 > Chapter 11 > Subchapter VIII - Returns and Payments of Tax

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Decedent: A deceased person.
  • Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
  • Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
  • Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
  • State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
  • State Tax Commissioner: means the Director of the Division of Revenue. See Delaware Code Title 30 Sec. 502
  • Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
  • Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
  • United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302