Delaware Code Title 19 Sec. 3401 – Determination and collection of special assessment
(a) In addition to all other payments to the State due under this title, each employer liable for assessments under Chapter 33 of this title shall also be liable for a special assessment on all taxable wages as defined in § 3302(19) of this title payable by each such employer. The special assessment shall be levied at the rate indicated below:
(1) .085% when the taxable wage base is $18,500;
(2) .095% when the taxable wage base is $16,500;
(3) .11% when the taxable wage base is $14,500;
(4) .126% when the taxable wage base is $12,500; and
(5) .15% when the taxable wage base is $10,500.
Terms Used In Delaware Code Title 19 Sec. 3401
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
(b) The special assessment levied under this section shall not affect the computation of any other assessments due under this title.
64 Del. Laws, c. 460, § ?9; 65 Del. Laws, c. 45, § ?5; 71 Del. Laws, c. 147, §§ ?6-8; 75 Del. Laws, c. 81, §§ ?1, 2; 79 Del. Laws, c. 173, § ?7;