Every employer required to deduct and withhold tax under this chapter is made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the State Tax Department, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of the employer. Any amount of tax actually deducted and withheld under this chapter shall be held to be a special fund in trust for the State Tax Department. No employee shall have any right of action against an employer in respect to any money deducted and withheld from wages and paid over to the State Tax Commissioner in compliance, or in intended compliance, with this chapter.
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.