Delaware § 1153 Credit for tax withheld

Delaware Statutes

§ 1153 — Credit for tax withheld

Delaware § 1153

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 11PERSONAL INCOME TAX

Subch.Withholding of Tax

This text of Delaware § 1153 (Credit for tax withheld) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 1153 (2026).

Text

Wages upon which tax is required to be withheld shall be taxable under this chapter as if no withholding were required, but any amount of tax actually deducted and withheld under this chapter in any calendar year shall be deemed to have been paid to the State Tax Department on behalf of the person from whom withheld and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year.

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Wages upon which tax is required to be withheld shall be taxable under this chapter as if no withholding were required, but any amount of tax actually deducted and withheld under this chapter in any calendar year shall be deemed to have been paid to the State Tax Department on behalf of the person from whom withheld and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year.