Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter VIII. Returns and Payments of Tax

§ 1161. Persons required to make returns of income. - An income tax return with respect to the tax imposed...

§ 1162. Joint or separate returns of spouses. - (a) If for any taxable year: (1) The federal income...

§ 1163. Returns by fiduciaries. - An income tax return for: (1) Any deceased individual shall...

§ 1165. Change of status as resident or nonresident during the year. - If an individual changes status during the taxable year from...

§ 1167. Minimum tax and prorating of exemptions. - If an individual for any taxable year is required to...

§ 1168. Time and place for filing returns and paying tax. - The income tax returns required by this chapter shall be...

§ 1169. Declarations of estimated tax. - (a) Every resident and nonresident individual or trust shall make...

§ 1170. Filing of estimated tax returns and payment of estimated tax. - (a) The declaration and payment of estimated tax shall be...

§ 1171. Income taxes of members of armed forces on death. - (a) In the case of any individual who dies while...

§ 1172. Procedures for contributions to the DE529 Education Savings Plan. - (a) The Secretary of Finance shall provide on the Delaware...