A return prepared in compliance with the provisions of any chapter of this title or, where applicable, Title 4 shall be due on the last day provided for under such provision, or upon such later date as the Director may permit pursuant to any extension of the time to file the return granted in accordance with this chapter.
Structure Delaware Code
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter II. Returns and Payment of Tax
§ 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.