Source: http://delcode.delaware.gov/title30/c011/sc08/index.shtml
Timestamp: 2018-02-25 03:51:00
Document Index: 370720698

Matched Legal Cases: ['§ 1169', '§ 1', '§ 1', '§ 3', '§ 1', '§ 1']

(a) Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $400. For purposes of this section, the term "trust" shall mean any trust the fair market value of whose assets at the end of the tax year next preceding the tax year for which estimated taxes are otherwise required by this section equal or exceed $1,000,000.
30 Del. C. 1953, § 1169; 57 Del. Laws, c. 737, § 1; 64 Del. Laws, c. 153, § 1; 67 Del. Laws, c. 399, §§ 3-6; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 445, § 1.;