Delaware Code Title 30 Sec. 1168 – Time and place for filing returns and paying tax
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The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer’s taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return. The Secretary of Finance shall prescribe the place for filing any return, declaration, statement or other document required pursuant to this chapter and for the payment of any tax.
30 Del. C. 1953, § ?1168; 57 Del. Laws, c. 737, § ?1; 58 Del. Laws, c. 358, § ?1;
Terms Used In Delaware Code Title 30 Sec. 1168
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
- 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
- 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
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302