§ 510 Due date of the return
§ 511 Extension of time for filing and payment
§ 512 Signing of returns and other documents
§ 513 General requirements concerning returns; records and statements
§ 514 Report of change in federal tax liability
§ 515 Filing frequency and tax computation thresholds
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Terms Used In Delaware Code > Title 30 > Chapter 5 > Subchapter II - Returns and Payment of Tax

  • Applicable thresholds: means any dollar figure listed within this title that is used to determine notification requirements, filing frequencies, tax or tax credit calculations that shall be subject to annual adjustment through the application of the threshold adjustment factor, including, without limitation, those specifically set forth in § 515(c)(1) of this title. See Delaware Code Title 30 Sec. 502
  • 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
  • Division of Revenue: means the Division of Revenue of the Department 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.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Internal Revenue Service: means the Internal Revenue Service of the Department of Treasury of the United States. See Delaware Code Title 30 Sec. 502
  • 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
  • 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
  • Threshold adjustment factor: means an amount equal to the Consumer Price Index prepared by the Bureau of Labor Statistics, U. 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