2016 Delaware Code
Title 30 - State Taxes
CHAPTER 3. DEPARTMENT OF FINANCE
Subchapter IV Secretary of Finance; Powers and Duties
§ 356. Mailing tax return forms.

(a) Except as provided in subsection (b) of this section, the Director of Revenue shall, on or before January 15 of each year, mail to the last-recorded address of each person, fiduciary, partnership or other entity that has made a return under Chapter 11 of this title during the preceding year a blank return for the purpose of filing a return for the preceding tax year.

(b) The Director of Revenue may, in the Director's discretion and in lieu of the requirements of subsection (a) of this section, mail to any taxpayer who filed a tax return in the preceding year which was prepared by a paid tax preparer, filed as 2-D bar code or using other electronic preparation media or filed in a manner other than by submission of a paper return, or, in the case of any return pursuant to § 1158 of this title, any S corporation, a notification setting forth:

(1) The requirement of filing a tax return; and

(2) Methods by which the taxpayer may obtain a blank return, including the telephone numbers of the Division of Revenue and, if applicable, an internet site containing downloadable returns.

36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 357; 57 Del. Laws, c. 47, § 2; 57 Del. Laws, c. 741, § 3D; 67 Del. Laws, c. 292, § 1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 113, § 1; 74 Del. Laws, c. 158, § 1; 75 Del. Laws, c. 386, § 1.;