Delaware Statutes

§ 1156 — Employer’s failure to withhold

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 11 PERSONAL INCOME TAX·Subch. Withholding of Tax
If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any additions to tax, penalties or interest otherwise applicable in respect to such failure to deduct and withhold.

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Legislative History

30 Del. C. 1953, § 1156; 57 Del. Laws, c. 737, § 1

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