2012 Delaware Code
Title 30 - State Taxes
CHAPTER 19. CORPORATION INCOME TAX
§ 1905. Payment of tax.

The tax imposed by this chapter shall be payable as follows:

(1) Calendar year corporations. -- Fifty percent of the estimated tax liability for the current taxable year shall be paid with the tentative return filed on April 1 of the current taxable year, and the balance of the estimated tax shall be paid in installments as follows: 20% on June 15 of the taxable year; 20% on September 15 of the taxable year; and 10% on December 15 of the taxable year.

(2) Fiscal year corporations. -- Fifty percent of the estimated tax liability for the current taxable year shall be paid with the tentative return filed on the first day of the fourth month of the current taxable year, and the balance of the estimated tax shall be paid in installments as follows: 20% on the fifteenth day of the sixth month of the taxable year; 20% on the fifteenth day of the ninth month of the taxable year; and 10% on the fifteenth day of the twelfth month of the taxable year.

(3) Additional taxes due on final return. -- Any additional tax due as computed in the final return required to be filed pursuant to § 1904 of this title shall be paid with such final return.

(4) Tentative tax declarations and payments are not required for returns for taxable periods of less than 92 calendar days.

30 Del. C. 1953, § 1905; 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 5; 60 Del. Laws, c. 15, § 1; 60 Del. Laws, c. 193, § 1; 71 Del. Laws, c. 217, § 7.;