TITLE 30

State Taxes

General Provisions; State Tax Agencies; Procedure and Enforcement

CHAPTER 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT

Subchapter II. Returns and Payment of Tax


A return prepared in compliance with the provisions of any chapter of this title or, where applicable, Title 4 shall be due on the last day provided for under such provision, or upon such later date as the Director may permit pursuant to any extension of the time to file the return granted in accordance with this chapter.

68 Del. Laws, c. 187, § 1.;

(a) The Director may grant a reasonable extension of time for the payment of any tax or estimated tax imposed by this title or by Title 4, or any installment thereof, or for filing any return, declaration, statement or other document required, on such terms and conditions as the Director may require.

(b) If any extension of time is granted for the payment of any amount of tax, the Director may require the taxpayer to furnish a bond, or other security, in an amount not exceeding twice the amount of the tax for which the extension of time for payment is granted, on such terms and conditions as the Director may require.

(c) In the case of any return required under Chapter 15 of this title, if a federal extension of time for the filing of a return is granted for federal estate tax purposes, then the time for filing such return required under Chapter 15 of this title shall be automatically extended for a like period; provided, that a copy of the federal extension is furnished to the Director before or with the filing of such return.

(d) This section shall not preclude or be administered so as to be in conflict with deferred payments under § 5316(b) of this title.

68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 353, § 14; 71 Del. Laws, c. 385, § 4.;

(a) Any return, declaration, statement or other document required to be made pursuant to this title or Title 4 shall be signed in accordance with rules or instructions prescribed by the Director. The fact that an individual's name is signed to a return, declaration, statement or other document shall be prima facie evidence for all purposes that such return, declaration, statement or other document was actually signed by such individual and that the individual signed the return with authority to do so on behalf of the taxpayer.

(b) The making or filing of any return, declaration, statement or other document, or copy thereof, required to be made or filed pursuant to this title or Title 4, including a copy of a federal return, shall constitute a certification by the person making or filing such return, declaration, statement or other document, or copy thereof, that the statements contained therein are true and that any copy filed is a true copy.

(c) The Director may require that any return or other writing required to be filed with respect to any tax imposed under authority of this title or Title 4 be signed by the maker of such return or writing under oath or affirmation, subject to the penalties of perjury.

68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1.;

(a) The Director may prescribe rules or regulations with respect to the keeping of records, and may prescribe the content and form of returns and statements and the filing of copies of federal returns and determinations. The Director may require any person, by regulation or notice served on such person, to make such returns, render such statements or keep such records as the Director may deem sufficient to show whether or not such person is liable under this title or Title 4 for the payment of any tax or for the collection of any tax. The Director may permit or require the filing of returns by electronic means or by magnetic media and, in either case, may specify the form and content of such filing.

(b) Notwithstanding any other provision of law, any return, declaration, statement or other document submitted by means of a digital or electronic form stating that the submission is subject to the penalties of perjury shall be treated for all purposes (both civil and criminal, including penalties for perjury) in the same manner as though signed or subscribed.

68 Del. Laws, c. 187, § 1; 68 Del. Laws, c. 344, § 1; 73 Del. Laws, c. 131, § 1; 81 Del. Laws, c. 103, § 3.;

If the amount of the taxpayer's federal income or estate tax liability reported on the federal tax return for any taxable period is changed or corrected by the Internal Revenue Service, or other competent authority, the taxpayer shall report to the Director such change or correction in federal tax liability within 90 days after the final determination of such change or correction and shall concede the accuracy of such determination, or state wherein it is erroneous. Any taxpayer filing an amended federal income, estate or gift tax return shall also file, within 90 days thereafter, the appropriate amended tax return under this title and shall provide to the Director such additional information as the Director may require.

68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 385, § 5.;

(a) Annual adjustment. — Each year, the Department of Finance shall calculate the threshold adjustment factor no later than September 20 of that year and shall present such adjustment to the Delaware Economic and Financial Advisory Council at its September meeting.

(b) Calculation.

(1) The applicable thresholds for notification requirements, filing frequencies, tax and tax credit calculations shall be recomputed after the annual adjustment described in subsection (a) of this section by multiplying each applicable threshold by the threshold adjustment factor calculated as set forth in § 502(b)(15) of this title.

(2) For any applicable threshold less than $1,000,000, the resulting product of the calculation in paragraph (b)(1) of this section shall be rounded to the nearest $10. For any applicable threshold of $1,000,000 or more, the resulting product of the calculation in paragraph (b)(1) of this section shall be rounded to the nearest $1,000.

(c) Applicability.

(1) The applicable thresholds subject to annual adjustment shall include:

a. The figure "$1,000" as it appears in § 521(c) of this title;

b. The figure "$1,000" as it appears in § 552(b) of this title;

c. The figures "$4,500" and "$25,000" wherever they appear in § 1154(a) of this title;

d. The figure "$20,000,000" as it appears in § 1905(5) of this title;

e. The figure "$20,000,000" as it appears in § 2070(a)(2) of this title;

f. The figure "$1,500,000" as it appears in § 2301(d)(2) of this title;

g. The figure "$1,500,000" as it appears in § 2502(c)(2) of this title;

h. The figure "$1,500,000" as it appears in § 2702(b)(3) of this title;

i. The figure "$1,500,000" as it appears in § 2703(c)(2) of this title;

j. The figure "$1,500,000" as it appears in § 2902(c)(2) of this title;

k. The figure "$1,500,000" as it appears in § 2903(c)(2) of this title;

l. The figure "$3,000,000" as it appears in § 2904(c)(2) of this title;

m. The figure "$1,500,000" as it appears in § 2905(b)(2) of this title;

n. The figure "$1,500,000" as it appears in § 2906(c)(2) of this title;

o. The figure "$3,000,000" as it appears in § 2907(c)(2) of this title; and

p. The figure "$1,500,000" as it appears in § 2908(c)(2) of this title.

(2) The annual adjustment of the applicable thresholds for notification requirements, filing frequencies, tax and tax credit calculations occurring each September as required pursuant to subsection (a) of this section shall be effective for determining the applicable thresholds for notification requirements, filing frequencies, tax and tax credit calculations for tax periods beginning after December 31 of the year in which the applicable thresholds were adjusted.

(d) Publication. — No later than October 15 each year, the Department of Finance shall publish the annual adjustments to all applicable thresholds on the Division of Revenue Internet Website and engage in public outreach notifying businesses, employers, payroll processors, tax professionals and the general public of such adjustments.

80 Del. Laws, c. 195, § 2; 80 Del. Laws, c. 207, § 1; 81 Del. Laws, c. 386, § 1.;