There is a newer version of the Delaware Code
2016 Delaware Code
Title 30 - State Taxes
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.
- § 1164. Notice of qualification as receiver.
- Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.;
- § 1165. Change of status as resident or nonresident during the year.
- § 1166. Computation of tax as resident and nonresident.
- Repealed by 68 Del. Laws, c. 82, § 8, effective July 1, 1991.;
- § 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 Delaware College Investment Plan.
- (a) The Secretary of Finance shall provide on the Delaware income tax return a means by which an individual claiming and entitled to a refund on such return may elect to have the amount of such refund deposited into an existing Delaware College Investment Plan account established pursuant to subchapter XII of Chapter 34 of Title 14.(b) The Plans Management Board shall assist the Secretary of Finance with the implementation and administration of this section. 77 Del. Laws, c. 242, § 1; 80 Del. Laws, c. 295, § 1.; Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.;
- § 1174. , 1175. Partnership return; Information returns.
- Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.;
- § 1176. Report of change in federal tax liability.
- Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.;
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