Delaware Code
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter II. Returns and Payment of Tax

§ 510. Due date of the return. - A return prepared in compliance with the provisions of any...

§ 511. Extension of time for filing and payment. - (a) The Director may grant a reasonable extension of time...

§ 512. Signing of returns and other documents. - (a) Any return, declaration, statement or other document required to...

§ 513. General requirements concerning returns; records and statements. - (a) The Director may prescribe rules or regulations with respect...

§ 514. Report of change in federal tax liability. - If the amount of the taxpayer's federal income or estate...

§ 515. Filing frequency and tax computation thresholds. - (a) Annual adjustment. — Each year, the Department of Finance...