Delaware § 2123 Annual filing requirements

Delaware Statutes

§ 2123 — Annual filing requirements

Delaware § 2123

Title30

PartOccupational and Business Licenses and Taxes

Ch. 21GENERAL PROVISIONS CONCERNING LICENSES

This text of Delaware § 2123 (Annual filing requirements) 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, § 2123 (2026).

Text

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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