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Delaware Code Title 30. State Taxes § 2123. Annual filing requirements

Current as of January 01, 2026 | Updated by Findlaw Staff

The Director may, by regulation, to include by means of instructions accompanying returns, waive quarterly filing of returns relative to taxes on gross receipts in the case of taxpayers who have had no taxable gross receipts within the quarter.  In no event shall taxpayers required to report gross receipts be permitted to file any less frequently than annually.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 2123. Annual filing requirements - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-2123/

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