Delaware § 6104 Payment of tax

Delaware Statutes

§ 6104 — Payment of tax

Delaware § 6104

JurisdictionDelaware

Title30

PartPublic Accommodation Taxes

Ch. 61LODGING TAX

Subch.Lodging Tax Collection

This text of Delaware § 6104 (Payment of 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, § 6104 (2026).

Text

The amount of the tax collected for each month shall be reported and paid over to the Department of Finance not later than the fifteenth day of the month following the month of collection on forms to be prescribed by the Department of Finance. Interest at the rate of 1 percent per month, or fraction thereof, shall be charged on payments made after the prescribed due date.

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