Delaware § 1156 Employer’s failure to withhold

Delaware Statutes

§ 1156 — Employer’s failure to withhold

Delaware § 1156

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 11PERSONAL INCOME TAX

Subch.Withholding of Tax

This text of Delaware § 1156 (Employer’s failure to withhold) 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, § 1156 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI