Delaware Statutes

§ 305 — Notice by Division of Accounting of payments to business associations

Delaware § 305
JurisdictionDelaware
Title30
PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement
Ch. 3DEPARTMENT OF FINANCE
Subch.General Provisions

This text of Delaware § 305 (Notice by Division of Accounting of payments to business associations) 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, § 305 (2026).

Text

For purposes of tax compliance the Division of Accounting shall give notice to the Division of Revenue of payments made to any corporation or other business association when the aggregate payments during the fiscal year exceed $2,000.

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Legislative History

30 Del. C. 1953, § 307; 57 Del. Laws, c. 201 ; 58 Del. Laws, c. 435.

Nearby Sections

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Bluebook (online)
Delaware § 305, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/305.