Delaware Code Title 30 Sec. 4307 – Filing returns and payment of tax
(a) (1) Every person required to register with the Department of Finance under § 4305 of this title shall file a return quarterly with the Department of Finance showing the amount of rental payments received during the period covered by the return which are subject to tax under this chapter and the amount of taxes required to be collected with respect to such use.
(2) Notwithstanding § 4305(c) of this title, every motor vehicle lessor or other person required to collect the tax under this chapter from motor vehicle lessees shall be required to set forth separately from other amounts reported under this chapter the tax imposed under § 4302(b) of this title with regard to motor vehicle lessees.
Terms Used In Delaware Code Title 30 Sec. 4307
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
- Lessor: means any person that grants a lease and any assignee of the person that grants a lease other than an assignee for security or financing. See Delaware Code Title 30 Sec. 4301
- Person: means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. See Delaware Code Title 30 Sec. 4301
- Person required to collect the tax: shall include every lessor of property the use of which is subject to tax under § 4302 of this title, and shall also include any officer or employee of a corporate lessor of such property and any member of a partnership lessor of such property. See Delaware Code Title 30 Sec. 4301
- 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 returns required by this section shall be filed on or before October 31, January 31, April 30 and July 31 of each year for the next preceding 3-month period ending on September 30, December 31, March 31 and June 30 of each year.
(c) The form of returns shall be prescribed by the Department of Finance and shall contain such information as it may deem necessary for the proper administration of this chapter.
(d) Every person required to file a return under this section shall, at the time of filing such return, pay to the Department of Finance the tax imposed by this chapter. All the taxes for the period for which the return is filed shall be due and payable to the Department of Finance on the date prescribed for filing the return for such period without regard to whether a return is filed or whether the return which is filed correctly shows the taxes due.
(e) [Repealed.]
30 Del. C. 1953, § ?4307; 57 Del. Laws, c. 136, § ?18; 57 Del. Laws, c. 741, § ?46; 60 Del. Laws, c. 547, § ?2; 71 Del. Laws, c. 150, §§ ?64, 68; 71 Del. Laws, c. 351, § ?27; 76 Del. Laws, c. 278, § ?1; 76 Del. Laws, c. 282, § ?15;