Home/Delaware/Statutes/Title: 30/Part: Occupational and Business Licenses and Taxes/Ch. 21: GENERAL PROVISIONS CONCERNING LICENSES/§ 2123
Delaware Statutes

§ 2123 — Annual filing requirements

Delaware·Title 30·Part Occupational and Business Licenses and Taxes·Ch. 21 GENERAL PROVISIONS CONCERNING LICENSES
The Director may, by regulation, to include by means of instructions accompanying returns, waive quarterly filing of returns relative to taxes on gross receipts in the case of taxpayers who have had no taxable gross receipts within the quarter. In no event shall taxpayers required to report gross receipts be permitted to file any less frequently than annually.

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Legislative History

69 Del. Laws, c. 289, § 14

Nearby Sections

15
§ 2101
General license requirement for occupations
§ 2102
Term of licenses
§ 2103
Duties of the Department of Finance; adoption of rules and regulations; penalty
§ 2104
Notice of date for procuring licenses
§ 2105
Exemption for certain persons 65 years of age or older and certain licensed direct care workers
§ 2106
Transferability of license; succession on death
§ 2107
Place of business specified in license; change of location
§ 2108
No license refunds
§ 2109
Display of license; penalty
§ 2110
Contract to pay another’s license tax
§ 2111
Form and signature of licenses
§ 2112
Contents of licenses
§ 2113
Right to carry on business under license
§ 2115
Exemption of amusement places for religious or philanthropic purposes
§ 2116
Auctioneer and book agent exemption for veterans
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