Delaware § 1170 Filing of estimated tax returns and payment of estimated tax

Delaware Statutes

§ 1170 — Filing of estimated tax returns and payment of estimated tax

Delaware § 1170

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 11PERSONAL INCOME TAX

Subch.Returns and Payments of Tax

This text of Delaware § 1170 (Filing of estimated tax returns and payment of estimated tax) 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, § 1170 (2026).

Text

(a)The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax.

(b)The application of this section to taxable years of less than 12 months shall be in accordance with rules prescribed by the State Tax Commissioner.

(c)Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income tax imposed under the provisions of this chapter for the taxable year.

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(a) The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated federal income tax, except that the State Tax Commissioner may establish other dates for filing declarations and payment of estimated tax.

(b) The application of this section to taxable years of less than 12 months shall be in accordance with rules prescribed by the State Tax Commissioner.

(c) Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income tax imposed under the provisions of this chapter for the taxable year.