The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return. The Secretary of Finance shall prescribe the place for filing any return, declaration, statement or other document required pursuant to this chapter and for the payment of any tax.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter VIII. Returns and Payments of Tax
§ 1161. Persons required to make returns of income.
§ 1162. Joint or separate returns of spouses.
§ 1163. Returns by fiduciaries.
§ 1165. Change of status as resident or nonresident during the year.
§ 1167. Minimum tax and prorating of exemptions.
§ 1168. Time and place for filing returns and paying tax.
§ 1169. Declarations of estimated tax.
§ 1170. Filing of estimated tax returns and payment of estimated tax.
§ 1171. Income taxes of members of armed forces on death.
§ 1172. Procedures for contributions to the DE529 Education Savings Plan.