Wages upon which tax is required to be withheld shall be taxable under this chapter as if no withholding were required, but any amount of tax actually deducted and withheld under this chapter in any calendar year shall be deemed to have been paid to the State Tax Department on behalf of the person from whom withheld and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter VII. Withholding of Tax
§ 1151. Employer to withhold tax from wages or other remuneration.
§ 1152. Information statement for employee.
§ 1153. Credit for tax withheld.
§ 1154. Information returns and payment of tax withheld.
§ 1155. Employer's liability for withheld taxes.
§ 1156. Employer's failure to withhold.
§ 1156A. Employer to report new hires.
§ 1158. Payment of tax on behalf of nonresident shareholders by S corporation.