Delaware Code Title 30 Sec. 356 – Mailing tax return forms
(a) The Director of Revenue shall, on or before January 15 of each year, make available on an internet site the blank, downloadable returns required to be filed under Chapter 11 or 16 of this title that may be used by each person, fiduciary, partnership, or other entity for the purpose of filing such tax returns as may be due for that tax year.
Terms Used In Delaware Code Title 30 Sec. 356
- Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
- Fiduciary: A trustee, executor, or administrator.
- Paid tax preparer: means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return or claim for refund, or a substantial portion of any return or claim for refund under this Title. See Delaware Code Title 30 Sec. 502
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- 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
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) The Director of Revenue shall mail a blank return to any individual taxpayer who filed a tax return under Chapter 11 of this title in the preceding year, unless 1 of the following applies to the tax return:
(1) It was prepared by a paid tax preparer.
(2) It was prepared with a 2-D bar code or other electronic preparation media.
(3) It was filed in a manner other than by submission of a paper return.
36 Del. Laws, c. 8, § ?12; Code 1935, § ?155; 30 Del. C. 1953, § ?357; 57 Del. Laws, c. 47, § ?2; 57 Del. Laws, c. 741, § ?3D; 67 Del. Laws, c. 292, § ?1; 70 Del. Laws, c. 186, § ?1; 72 Del. Laws, c. 113, § ?1; 74 Del. Laws, c. 158, § ?1; 75 Del. Laws, c. 386, § ?1; 81 Del. Laws, c. 292, § 1;