Subchapter

Returns and Payment of Tax

Del. Code tit. 30, § 510— Due date of the return
Del. Code tit. 30, § 511— Extension of time for filing and payment
Del. Code tit. 30, § 512— Signing of returns and other documents
Del. Code tit. 30, § 513— General requirements concerning returns; records and statements
Del. Code tit. 30, § 514— Report of change in federal tax liability
Del. Code tit. 30, § 515— Filing frequency and tax computation thresholds