Delaware Code Title 30 Sec. 1904 – Returns
(a) A tentative return, covering estimated income tax liability for the current income year, to be in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance as follows: In the case of a calendar year taxpayer, on or before April 15 of the current income year; and, in the case of a fiscal year taxpayer, on or before the fifteenth day of the fourth month of the current income year.
Terms Used In Delaware Code Title 30 Sec. 1904
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: includes a joint stock company or any association which is taxable as a corporation under the federal income tax law. See Delaware Code Title 30 Sec. 1901
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Income year: means the taxable year for which the taxpayer computes its net income for purposes of the federal income tax. See Delaware Code Title 30 Sec. 1901
- Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
- Taxpayer: means any corporation subject to the tax imposed by this chapter. See Delaware Code Title 30 Sec. 1901
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) A final return in such form and containing such information as the Secretary of Finance shall prescribe shall be filed with the Secretary of Finance on the date on which the taxpayer’s federal return is due.
(c) [Repealed.]
(d) Every return shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer of the taxpayer duly authorized so to act to the effect that the statements contained therein are true to the best of the officer’s knowledge and belief.
(e) Every domestic or foreign corporation not exempt under § 1902 of this title shall file an annual tentative return and an annual final return regardless of the amount of its estimated tax liability, its gross income or its taxable income.
(f) The Secretary may require every corporation exempt from taxation under § 1902(b) of this title to file an information return for each taxable year setting forth the items of gross income and deductions and such other information as the Secretary, by forms or regulation, may prescribe.
30 Del. C. 1953, § ?1904; 51 Del. Laws, c. 298; 57 Del. Laws, c. 67, § ?1; 57 Del. Laws, c. 172; 57 Del. Laws, c. 707, § ?7; 57 Del. Laws, c. 741, § ?8B; 64 Del. Laws, c. 461, § ?9; 68 Del. Laws, c. 187, § ?13; 70 Del. Laws, c. 186, § ?1; 81 Del. Laws, c. 19, § 5;