Delaware Statutes

§ 6204 — Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]

Delaware § 6204
JurisdictionDelaware
Title30
PartPublic Accommodation Taxes
Ch. 62Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 7]

This text of Delaware § 6204 (Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]) 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, § 6204 (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% per month, or fraction thereof, shall be charged on payments made after the prescribed due date.

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Legislative History

84 Del. Laws, c. 474, § 2

Nearby Sections

6
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Bluebook (online)
Delaware § 6204, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/6204.