Subchapter

Returns and Payments of Tax

Del. Code tit. 30, § 1161— Persons required to make returns of income
Del. Code tit. 30, § 1162— Joint or separate returns of spouses
Del. Code tit. 30, § 1163— Returns by fiduciaries
Del. Code tit. 30, § 1164— Notice of qualification as receiver [Repealed]
Del. Code tit. 30, § 1165— Change of status as resident or nonresident during the year
Del. Code tit. 30, § 1166— Computation of tax as resident and nonresident [Repealed]
Del. Code tit. 30, § 1167— Minimum tax and prorating of exemptions
Del. Code tit. 30, § 1168— Time and place for filing returns and paying tax
Del. Code tit. 30, § 1169— Declarations of estimated tax
Del. Code tit. 30, § 1170— Filing of estimated tax returns and payment of estimated tax
Del. Code tit. 30, § 1171— Income taxes of members of armed forces on death
Del. Code tit. 30, § 1172— Procedures for contributions to the DE529 Education Savings Plan
Del. Code tit. 30, § 1173— General requirements concerning returns; notices; records and statements [Repealed]
Del. Code tit. 30, §§ 1174, 1175— Partnership return; Information returns [Repealed]
Del. Code tit. 30, § 1176— Report of change in federal tax liability [Repealed]