reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter III. Procedure and Administration › § 540. Interest on overpayments.

§ 540. Interest on overpayments.
(a) General. — Subject to the limitations specified in subsection (b) of this section, interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this title or Title 4 at the rate of 0.5% per month, or fraction thereof.
(b) Limitations. — (1) No interest shall be allowed or paid on any overpayment of less than $1.00.
(2) Interest shall be allowed and paid on any overpayment in respect of any tax from the forty-sixth day (ninety-first day in the case of the tax imposed under Chapter 19 of this title) after the date on which a claim for credit or refund (or an amended return claiming a credit or refund) is filed, to (i) in the case of a refund, the date of the refund, or (ii) in the case of a credit, the due date of the amount against which the credit is taken.
(3) [Repealed.]
(c) Early returns and advance payments. — For purposes of this section and § 539 of this title:
(1) Any return filed before its due date shall be considered as filed on such due date.
(2) Any tax paid by the taxpayer before its due date shall be considered as paid on such due date.
(3) For purposes of paragraphs (c)(1) and (2) of this section, the due date for filing a return or paying the tax shall be determined without regard to any extension of time granted the taxpayer.
(4) Any income tax actually deducted and withheld from the taxpayer, and any amount paid by the taxpayer as estimated or tentative income tax shall be deemed to have been paid by the taxpayer on the due date of the taxpayer's income tax return (determined without regard to any extension of time for filing) for the taxable year with respect to which such tax constitutes a credit or payment.
(d) Refund of income tax caused by carry back. — For purposes of subsection (a) of this section, if any overpayment of tax imposed by Chapter 11 or Chapter 19 of this title results from a carry back of a net operating loss or net capital loss, such overpayment shall be deemed not to have been made prior to the filing date for the taxable year in which such net operating loss or net capital loss arises.
68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;  75 Del. Laws, c. 411, §  4;  77 Del. Laws, c. 79, §§  4-6;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter III. Procedure and Administration › § 541. Form of claims for credit or refund; amendments.

§ 541. Form of claims for credit or refund; amendments.
A claim for credit or refund shall be filed with the Director in writing and shall state the specific grounds upon which it is founded. The Director may by regulations prescribe the information to be included in a claim. A claim may not be amended after the last date prescribed by § 539 of this title for filing a claim for credit or refund if the net effect of the amendment would be an increase in the amount of the overpayment.
68 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter III. Procedure and Administration › § 542. Notice of disallowance; finality.

§ 542. Notice of disallowance; finality.
If the Director disallows a claim for credit or refund, in whole or in part, the Director shall mail written notice of the disallowance to the taxpayer, and such notice shall set forth the reason for the disallowance. The action of the Director in disallowing all or any part of a claim for credit or refund shall become final upon the expiration of 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) from the date on which the Director mailed the notice of disallowance to the taxpayer, unless within such period the taxpayer protests the Director's disallowance pursuant to the provisions of § 523 of this title.
68 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter III. Procedure and Administration › § 543. Claim for credit or refund or protest deemed disallowed.

§ 543. Claim for credit or refund or protest deemed disallowed.
If the Director fails to mail written notice of the Director's action on any claim for credit or refund, or on any protest under § 523 of this title of a disallowance of a claim for credit or refund, within 6 months after such claim or protest was filed, the taxpayer may thereafter, and prior to notice of action by the Director, consider such claim or protest to have been disallowed by the Director, and the taxpayer may, at any time prior to the expiration of 3 years from the date on which such claim or protest was filed, proceed pursuant to § 542 or § 544 of this title, as the case may be.
68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter III. Procedure and Administration › § 544. Review of determinations of Director on protests.

§ 544. Review of determinations of Director on protests.
A determination by the Director on a taxpayer's protest pursuant to § 523 of this title shall be subject to review by the taxpayer's filing a petition with the Tax Appeal Board, in such form as the Tax Appeal Board may prescribe, within the time limits specified in § 525 or § 543 of this title, as the case may be. The determination of the Tax Appeal Board shall be subject to judicial review as provided in § 331 of this title.
68 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter III. Procedure and Administration › § 548. Paid tax preparers; required information on returns and claims for refund.

§ 548. Paid tax preparers; required information on returns and claims for refund.
Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer's tax identification number.
81 Del. Laws, c. 386, § 3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter III. Procedure and Administration › § 549. Suit to enjoin certain paid tax preparers.

§ 549. Suit to enjoin certain paid tax preparers.
(a) In a court of competent jurisdiction, the Director of Revenue may commence suit to enjoin any paid tax preparer, as that term is defined under § 502(b) of this title, from further engaging in any conduct described in subsection (b) of this section or from further acting as a paid tax preparer. If the court issues an injunction under this section, the paid tax preparer shall reimburse the Division of Revenue for all costs and fees incurred in prosecuting such case.
(b) In any action under subsection (a) of this section, the court may enjoin the tax preparer from further engaging in any conduct specified in this subsection if the court finds that injunctive relief is appropriate to prevent the recurrence of this conduct. The court may issue an injunction when the paid tax preparer has done any of the following:
(1) Prepared any return or claim for refund that includes an understatement of a taxpayer's liability due to an unreasonable position.
(2) Prepared any return or claim for refund that includes an understatement of a taxpayer's liability due to wilful or reckless conduct.
(3) Where required, failed to do any of the following:
a. Furnish a copy of a return or claim for refund.
b. Sign a return or claim for refund.
c. Furnish an identifying number.
d. Retain a copy of records.
e. File correct information returns.
f. Determine eligibility for tax benefits.
(4) Negotiated a check issued to a taxpayer by the Division of Revenue without the permission of the taxpayer.
(5) Engaged in any conduct subject to any criminal penalty provided in this title.
(6) Misrepresented the paid tax preparer's eligibility to practice before the Division of Revenue or otherwise misrepresented the paid tax preparer's experience or education.
(7) Guaranteed the payment of any tax refund or the allowance of any tax credit.
(8) Engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of the tax laws of this State.
(c) If the court finds that a paid tax preparer has continually or repeatedly engaged in any conduct prohibited in subsection (b) of this section and that an injunction prohibiting the conduct would not be sufficient to prevent the person's interference with the proper administration of the tax laws of Delaware, the court may enjoin the person from acting as a paid tax preparer in Delaware. The fact that a person has been enjoined from preparing tax returns or claims for refund for the United States or any other state, in the 5 years preceding the petition for an injunction shall establish a prima facie case for an injunction to be issued pursuant to this section.
81 Del. Laws, c. 386, § 3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 551. Timely mailing.

§ 551. Timely mailing.
(a) If any return, declaration of estimated tax, claim, statement, notice, protest or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under the authority of any provision of the revenue laws of this State, other than § 331 of this title, is, after such period or such date, delivered by United States mail to the agency, officer or office with which such document is required to be filed, the date of the United States postmark stamped on the cover in which such document is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be.
(b) This section shall apply only if the postmark date falls within the prescribed period, or on or before the prescribed date for the filing of the return, declaration, claim, statement, notice, protest or other document (determined with regard to any extension granted for such filing), or for making the payment (determined with regard to any extension granted for making such payment), and only if such document or payment was deposited in the mail, postage prepaid, properly addressed to the agency, officer or office with which such document is required to be filed or to which such payment is required to be made.
(c) If any return, declaration of estimated tax, claim, statement, notice, protest or other document or payment is sent by United States registered mail, such registration shall be prima facie evidence that such document or payment was delivered to the agency, officer or office to which addressed. To the extent that the Director shall prescribe, certified mail may be used in lieu of registered mail under this subsection.
(d) When the last day prescribed under the authority of the revenue laws of this State, including any extension of time, for performing any act falls on Saturday, Sunday or a legal holiday in this State, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday in this State.
68 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 552. Collection procedures.

§ 552. Collection procedures.
(a) Any tax imposed by this title or Title 4 shall be collected by the Director, and the Director may establish the mode or time for the collection of any amount due under this title or Title 4 including setoff of such amount as a debt owed to a claimant agency pursuant to § 545(a) of this title, if not otherwise specified. The Director shall, on request, give a receipt for any amount collected under this title or Title 4. The Director may authorize incorporated banks or trust companies to receive any tax imposed under this title or Title 4, in such manner, at such times and under such conditions as the Director may prescribe, and the Director shall prescribe the manner, times and conditions under which the receipt of tax by any such bank or trust company is to be treated as a payment of tax to the Director.
(b) The Director shall, as soon as practicable after an assessment of tax, interest, penalty, additional amount or addition to the tax becomes final pursuant to § 522 or § 530 of this title, give written notice to each person liable for the payment of the assessed amount, stating the amount so assessed and demanding payment thereof within 10 days of the date of such notice. Such notice shall be sent by mail to such person at the last known address. If the amount assessed exceeds the applicable threshold of $1,000, such notice shall be sent by certified or registered mail. (The applicable threshold in this subsection is subject to annual adjustment as more fully set forth in § 515 of this title.) Except where the Director determines that collection would be jeopardized by delay, if any amount is assessed prior to the last date, including any date fixed by extension, prescribed for payment of such amount, payment of such amount shall not be demanded under this subsection until after such date.
68 Del. Laws, c. 187, §  1;  69 Del. Laws, c. 402, §  5;  70 Del. Laws, c. 186, §  1;  80 Del. Laws, c. 195, § 4;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 553. Period of collection after assessment; agreement for extension.

§ 553. Period of collection after assessment; agreement for extension.
(a) Where the assessment of any amount of tax, interest, penalty, additional amount or addition to the tax imposed by this title or Title 4 has been made within the period of limitation properly applicable thereto, such amount may be collected by a proceeding in court under § 554 of this title, but only if such proceeding is begun:
(1) Within 10 years after the assessment of such amount has become final; or
(2) Prior to the expiration of any period for collection agreed upon in writing by the Director and the taxpayer before the expiration of such 10-year period.
(b) The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
(c) The provisions of subsection (a) of this section shall not affect collection by setoff against tax refunds due to the taxpayer, which setoff may occur whenever there exists an unpaid assessment of tax, interest, penalties, additional amounts or additions to the tax.
(d) The provisions of subsection (a) of this section shall not shorten the period during which a judgment for any amount entered in a court may be collected by execution upon such judgment.
(e) The running of the period of limitations on collections provided for in this section shall, in a case under Title 11 of the United States Code, be suspended for the period during which the Director is prohibited from collecting by reason of such case plus 6 months thereafter.
68 Del. Laws, c. 187, §  1;  71 Del. Laws, c. 144, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 555. Release of lien.

§ 555. Release of lien.
The Director may at any time release all, or any portion of, the property subject to any lien arising under this chapter or subordinate such lien to other judgments, liens or security interests if the Director determines that the amount secured by such lien is sufficiently secured by an encumbrance on other property of the taxpayer or that the release or subordination of such lien will not endanger or jeopardize the collection of such amount.
68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 353, §  16;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 557. Nonresident taxpayer.

§ 557. Nonresident taxpayer.
When notice and demand for the payment of any assessed amount of tax, interest, penalty, additional amount or addition to the tax imposed under this title or Title 4 is given to a nonresident taxpayer, and the Director determines that it is not practicable to locate property of the taxpayer sufficient in amount to cover the amount assessed, the Director shall send a copy of the certificate provided for in § 554 of this title to the taxpayer at the taxpayer's last known address, together with a notice that such certificate has been filed with the Prothonotary of New Castle County. Thereafter, the Director may authorize the institution of any action or proceeding to collect or enforce such judgment in any place and by any procedure that a civil judgment of a court of record of this State could be collected or enforced. The Director may also, at the Director's discretion, designate agents or retain counsel outside this State, for the purpose of collecting outside this State any assessed amounts due under this title or Title 4 from taxpayers who are not residents of this State. The Director may fix the compensation of such agents and counsel to be paid out of money appropriated or otherwise lawfully available for the payment thereof, and the Director may require of such agents and counsel bonds or other security for the faithful performance of their duties. The Director is authorized to enter into agreements with the tax agencies or departments of other states and the District of Columbia for the collection of taxes from persons found in this State who are delinquent in the payment of taxes imposed by such other states or the District of Columbia, on condition that such other states and the District of Columbia afford similar assistance in the collection of taxes from persons found in their jurisdictions who are delinquent in the payment of taxes imposed under this title or Title 4. The Director is authorized to enter into similar agreements with the Internal Revenue Service with respect to the collection of taxes imposed under this title and Title 4 and the taxes imposed under the internal revenue laws of the United States.
68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 559. Order to compel compliance.

§ 559. Order to compel compliance.
(a) If any person wilfully refuses to file a tax return required by this title or Title 4, the Director may apply to a judge of the Superior Court for the county in which the taxpayer (or other person required to file such return on behalf of the taxpayer) resides, or, in the case of a corporate taxpayer or a taxpayer that is a partnership, estate or trust, for the county in which such taxpayer maintains its principal office in this State, for an order directing such taxpayer or other person to file the required return. If a person fails or refuses to obey such an order, such person shall be guilty of contempt of court.
(b) If any person wilfully refuses to make available any books, papers, records or memoranda for examination by the Director, or the Director's representative, or wilfully refuses to attend and testify, pursuant to the powers conferred on the Director by § 563(c) of this title, the Director may apply to a judge of the Superior Court for the county in which such person resides for an order directing such person to comply with the Director's request for books, papers, records or memoranda, or for the person's attendance and testimony. If the books, papers, records or memoranda required by the Director are in the custody of a corporation, the order of the Court may be directed to any principal officer of such corporation. If a person fails or refuses to obey such an order, such person shall be guilty of contempt of court.
68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 562. Bankruptcy or receivership.

§ 562. Bankruptcy or receivership.
(a) Upon the adjudication of bankruptcy of the taxpayer in any bankruptcy proceeding, or upon the appointment of a receiver for the taxpayer in any receivership proceeding, before any court of the United States or any state or territory or of the District of Columbia, any deficiency (together with all interest, penalties, additional amounts and additions to the tax provided by law) determined by the Director in respect of any tax may be immediately assessed if such deficiency has not theretofore been assessed in accordance with law.
(b) Claims for the deficiency and for interest, penalties, additional amounts and additions to the tax may be presented for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of a protest before the Director under § 523 of this title or the pendency of proceedings before the Tax Appeal Board under § 544 of this title with respect to such deficiency. No protest shall be filed with the Director under § 523 of this title and no petition shall be filed with the Tax Appeal Board under § 544 of this title with respect to a deficiency after the adjudication of bankruptcy or appointment of the receiver.
(c) Every receiver, personal representative, trustee in bankruptcy, assignee for the benefit of creditors or other like fiduciary shall give such notice of qualification as such to the Director as may be required by the Director.
68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 563. General powers of Director of Revenue.

§ 563. General powers of Director of Revenue.
(a) Except as otherwise expressly provided by law, the administration and enforcement of this title and Title 4 shall be performed by or under supervision of the Director of Revenue, who is authorized to make such rules and regulations and to require such facts and information to be reported as the Director may deem necessary to enforce this title and Title 4. Such authority shall include, without limitation, the authority to require the rounding, according to conventional rules, of cents to whole dollars with regard to any line or set of lines on any return issued under this title or Title 4.
(b) The Director may prescribe the form and contents of any return or other document required to be filed under this title or Title 4. In addition to the general power of the Director under this subsection (b) to prescribe the form and contents of any return or other document required to be filed under this title of the Delaware Code, the Director of Revenue shall have the authority to prescribe the form and contents of any return or other document deemed necessary to enforce or monitor the effect of amendments made by 78 Del. Laws, c. 1, including, without limitation, information returns or other reports to be made by persons engaging in transactions, the gross receipts from which are excluded from gross receipts subject to tax under Chapter 29 of this title.
(c) The Director, for the purpose of ascertaining the correctness of any return, or for the purpose of making an estimate of tax payable by any person, shall have power to examine, or to cause to have examined by any agent or representative designated by the Director for that purpose, any books, papers, records or memoranda bearing upon the matters required to be included in the return and may require the attendance of the person rendering the return or any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take testimony and require proof material for the Director's information with power to administer oaths to such person or persons.
(d) The Director of the Division of Revenue shall enforce the administration of taxes provided for in Chapters 100 and 101 of Title 3.
(e) The Director may mail, on behalf of the Delaware Diabetes Education Fund upon the written request of the Delaware Chapter of the American Diabetes Association, communications to taxpayers who have donated to the Fund. The Director shall charge the Fund for the full cost of any such mailing. Such mailed communications shall make clear that said mailing does not constitute solicitation on behalf of the State and shall be done in a manner designed to protect the address and names of taxpayers.
68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 14, §  1;  71 Del. Laws, c. 414, §  7;  72 Del. Laws, c. 330, §  2;  78 Del. Laws, c. 1, §  12;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 564. Closing agreements.

§ 564. Closing agreements.
The Director, or any person authorized in writing by the Director, is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of another person for whom such person acts) with respect to any tax imposed by this title or Title 4 for any taxable period. Such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact:
(1) The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee or agent of this State; and
(2) In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.
68 Del. Laws, c. 187, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter IV. Enforcement › § 565. Priorities among requests to intercept or reduce refunds.

§ 565. Priorities among requests to intercept or reduce refunds.
The Director of Revenue shall honor the claims for collection of debts owed to certain state agencies pursuant to § 545 of this title and requests to intercept refunds by other claimant governments pursuant to § 558(b) of this title in the following order:
(1) A refund intercept to collect unpaid taxes and additions to tax of this State,
(2) A claim pursuant to a notice of a claimant agency of this State pursuant to § 545 if this title, and
(3) A request by a claimant government for intercept of a refund pursuant to § 558(b) of this title.
71 Del. Laws, c. 386, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter V. Criminal Offenses › § 571. Attempt to evade or defeat tax; class E felony.

§ 571. Attempt to evade or defeat tax; class E felony.
Any person who wilfully attempts in any manner to evade or defeat any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or the payment thereof, shall, in addition to the penalties imposed by law, be guilty of a class E felony as defined in Title 11.
69 Del. Laws, c. 369, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter V. Criminal Offenses › § 572. Failure to collect or pay over tax; class E felony.

§ 572. Failure to collect or pay over tax; class E felony.
Any person required under this title to collect, account for and pay over any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, who wilfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a class E felony as defined in Title 11.
69 Del. Laws, c. 369, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter V. Criminal Offenses › § 573. Failure to file return, supply information or pay tax; class A misdemeanor.

§ 573. Failure to file return, supply information or pay tax; class A misdemeanor.
Any person required under Title 4, or by this title, other than § 3002 and Chapter 51 and 52 of this title, to pay any estimated tax or tax required by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or by regulations made under authority thereof, to make a return (other than a return of estimated tax), keep any records or supply any information, who wilfully fails to pay such estimated tax or tax, make such return, keep such records or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a class A misdemeanor as defined in Title 11. In the case of any individual with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such individual with respect to such failure if there is no addition to the tax under § 535(b) of this title with respect to such failure.
69 Del. Laws, c. 369, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter V. Criminal Offenses › § 574. Fraud and false statements; class E felony.

§ 574. Fraud and false statements; class E felony.
A person who commits one of the following acts shall be guilty of a class E felony as defined in Title 11 if that person:
(1) Wilfully makes and subscribes any return, statement or other document which contains or is verified by a written declaration that it is made under the penalties of perjury, and which the person does not believe to be true and correct as to every material matter; or
(2) Wilfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with any matter arising under Title 4 or this title, other than § 3002 and Chapters 51 and 52 of this title, of a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim or document; or
(3) Simulates or falsely or fraudulently executes or signs any bond, permit, entry or other document required by the provisions of Title 4 or this title, other than § 3002 and Chapters 51 and 52 of this title, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in or connives at such execution thereof; or
(4) Removes, deposits or conceals, or is concerned in removing, depositing or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property which is subject to attachment or garnishment for payment of taxes, with intent to evade or defeat the assessment or collection of any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title.
69 Del. Laws, c. 369, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter V. Criminal Offenses › § 575. Period of limitations on criminal prosecutions: jurisdiction.

§ 575. Period of limitations on criminal prosecutions:
jurisdiction.
No person shall be prosecuted, tried or punished for any of the various offenses arising under this subchapter unless the prosecution of such person is instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years for offenses arising under §§ 571, 572 and 574 of this title. If an offense is the failure to do an act required by or under this title or Title 4 to be done before a certain date, the period of limitation for such offense shall commence on such date for purposes of this subchapter, the failure to do any act required by or under this title or Title 4 shall be deemed an act committed in part at the principal office of the Division of Revenue in New Castle County. The Superior Court in and for any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the offense is alleged to have been committed shall have original jurisdiction, exclusive of any inferior court or any court of special jurisdiction, over any prosecution under this subchapter.
69 Del. Laws, c. 369, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT › Subchapter V. Criminal Offenses › § 576. Misdemeanors.

§ 576. Misdemeanors.
Notwithstanding the classifications of offenses otherwise specified in this subchapter, whenever an offense under this subchapter involves during any single tax year:
(1) Understatement by an amount of less than $7,500 of taxable income under § 1105, § 1121, or § 1903 of this title or taxable gross receipts under Part III of this title; or
(2) Evasion or wilful failure to pay any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, in an amount of less than $1,000;
any person convicted of any such offense shall be guilty of an unclassified misdemeanor and shall be fined not more than $3,000 but shall not be subject to a sentence of imprisonment.
69 Del. Laws, c. 369, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter I. General Provisions › § 1101. Meaning of terms.

§ 1101. Meaning of terms.
Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 [26 U.S.C. § 1 et seq.] and amendments thereto and other laws of the United States relating to federal income taxes, as the same may have been or shall become effective, for any taxable year.
30 Del. C. 1953, §  1101;  57 Del. Laws, c. 737, §  1;  67 Del. Laws, c. 408, §  1;  71 Del. Laws, c. 347, §  7;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter I. General Provisions › § 1103. Resident individual defined.

§ 1103. Resident individual defined.
A resident individual of this State means an individual:
(1) Who is domiciled in this State to the extent of the period of such domicile; provided, however, an individual who is present in a foreign country or countries for at least 495 full days in any consecutive 18-month period, and during such period of 18 consecutive months is not present in this State for more than 45 days, and does not maintain a permanent place of abode in this State at which the individual's spouse, children or parents are present for more than 45 days, and is not an employee of the United States, its agencies or instrumentalities (including members of the Armed Forces) shall not be considered a resident of this State during such period; or
(2) Who maintains a place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State.
30 Del. C. 1953, §  1103;  57 Del. Laws, c. 737, §  1;  63 Del. Laws, c. 122, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter I. General Provisions › § 1104. Nonresident individual defined.

§ 1104. Nonresident individual defined.
A nonresident individual of this State means an individual who is not a resident individual of this State.
30 Del. C. 1953, §  1104;  57 Del. Laws, c. 737, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1105. Taxable income.

§ 1105. Taxable income.
The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.
30 Del. C. 1953, §  1105;  57 Del. Laws, c. 737, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 347, §  8;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1107. Deductions.

§ 1107. Deductions.
The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title.
30 Del. C. 1953, §  1107;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 342, §  2;  66 Del. Laws, c. 86, §  3;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1108. Standard deduction.

§ 1108. Standard deduction.
(a) Except as otherwise provided in subsections (b) and (c) of this section:
(1) For taxable periods ending before January 1, 1999, the standard deduction of a resident individual shall be $1,300, and the standard deduction of resident spouses shall be $1,600 if they file a joint return and $800 each if they file separate returns;
(2) For taxable periods beginning after December 31, 1998, and before January 1, 2000, the standard deduction of a resident individual shall be $3,250, and the standard deduction of resident spouses shall be $4,000 if they file a joint return and $2,000 each if they file separate returns; and
(3) For taxable periods beginning after December 31, 1999, the standard deduction of a resident individual shall be $3,250, and the standard deduction of resident spouses shall be $6,500 if they file a joint return and $3,250 each if they file separate returns.
(b) The sum of $2,500 shall be added to the standard deduction determined under subsection (a) of this section in each of the following circumstances:
(1) For the taxpayer who has attained the age of 65 before the close of the taxable year;
(2) For the spouse of the taxpayer if a joint return is not made by the taxpayer and the spouse, if the spouse has attained the age of 65 before the close of such taxable year and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer;
(3) For the taxpayer who is blind at the close of the taxable year; and
(4) For the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse is blind and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. For purposes of this paragraph (b)(4), the determination of whether the spouse is blind shall be made as of the close of the taxable year of the taxpayer, except that if the spouse dies during such taxable year such determination shall be made as of the time of such death.
(c) For purposes of this section, an individual is blind only if the individual's central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if the individual's visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
30 Del. C. 1953, §  1108;  57 Del. Laws, c. 737, §  1;  66 Del. Laws, c. 93, §  1;  66 Del. Laws, c. 95, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 347, §§  3, 4;  72 Del. Laws, 1st Sp. Sess., c. 241,, §§  1-3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1110. Personal exemptions and credits.

§ 1110. Personal exemptions and credits.
(a) For tax years ending before January 1, 1996, a resident shall be allowed an exemption of $1,250 for each exemption to which that resident is entitled for the taxable year for federal income tax purposes. Resident persons age 60 or over shall be allowed one additional personal exemption.
(b) For tax years beginning after December 31, 1995, resident individuals shall be allowed a personal credit against the individual's tax otherwise due under this chapter in the amount of:
(1) $110 for each personal exemption to which such individual is entitled for the taxable year for federal income tax purposes; plus
(2) An additional $110 in the case of each resident person age 60 or over.
(c) In no event shall the credit allowed under subsection (b) of this section exceed the tax otherwise due under this chapter.
30 Del. C. 1953, §  1110;  57 Del. Laws, c. 737, §  1;  64 Del. Laws, c. 330, §  1;  65 Del. Laws, c. 147, §  1;  66 Del. Laws, c. 95, §  3;  66 Del. Laws, c. 362, §  1;  70 Del. Laws, c. 116, §  1;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, 1st Sp. Sess., c. 247,, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1111. Credit for income tax paid to another state.

§ 1111. Credit for income tax paid to another state.
(a) Allowance of credit. — A resident individual shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed for the taxable year by another state of the United States, or the District of Columbia, on income derived from sources therein which is also subject to tax under this chapter.
(b) Limitation on credit. — The credit allowable under this section, with respect to the income tax imposed upon the taxpayer for the taxable year by each other taxing jurisdiction, shall not exceed the amount computed by multiplying the tax otherwise due under this chapter by a fraction, the numerator of which is the amount of the taxpayer's taxable income derived from sources in the other taxing jurisdiction (applying the rules of § 1122 of this title) and the denominator of which is the entire taxable income.
30 Del. C. 1953, §  1111;  57 Del. Laws, c. 737, §  1;  59 Del. Laws, c. 64, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1112. Historic rehabilitation.

§ 1112. Historic rehabilitation.
A resident individual shall be allowed a credit against such individual's tax otherwise due under this chapter in accordance with the provisions of the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against any taxes imposed under this chapter; provided however, that all claimed credits are accompanied by a Certificate of Completion issued by the Delaware State Historic Preservation Office certifying that such credits have been earned in compliance with that act.
73 Del. Laws, c. 6, §  6;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.

§ 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.
A resident individual who is an active member, as defined by the rules and bylaws of the company, during the tax year of a Delaware volunteer fire, ambulance, or rescue service company or its auxiliary shall be allowed a nonrefundable credit against the tax imposed by this chapter in the amount of $1,000. The Secretary may prescribe such rules and regulations as the Secretary deems necessary to carry out the purpose of this statute.
62 Del. Laws, c. 353, §  1;  64 Del. Laws, c. 406, §  1;  65 Del. Laws, c. 397, §§  1, 2;  65 Del. Laws, c. 518, §§  1, 2;  69 Del. Laws, c. 388, §  1;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, 1st Sp. Sess., c. 244,, §  1;  74 Del. Laws, c. 338, §  1;  75 Del. Laws, c. 79, §  1;  82 Del. Laws, c. 289, § 1;  83 Del. Laws, c. 311, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1114. Child care and dependent care expense credit.

§ 1114. Child care and dependent care expense credit.
(a) A resident individual shall be entitled to a credit against that individual's tax otherwise due under this chapter in the amount of 50 percent of the child and dependent care expense credit allowable for federal income tax purposes for the same tax year. In no event shall the allowable credit under this subsection exceed the tax otherwise due under this chapter.
(b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed pursuant to this subsection may only be applied against the tax imposed on the spouse with the lower taxable income, computed without regard to such credit, and shall not exceed such tax.
65 Del. Laws, c. 202, §  1;  66 Del. Laws, c. 411, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter II. Resident Individuals › § 1117. Earned income tax credit.

§ 1117. Earned income tax credit.
(a) (1) For any tax year beginning before January 1, 2022, an individual who is a resident of this State may receive a nonrefundable credit against the individual's tax otherwise due under this chapter in the amount of 20% of the corresponding federal earned income credit allowed under § 32 or successor provision of the Internal Revenue Code (26 U.S.C. § 32).
(2) For any tax year beginning on or after January 1, 2022, an individual who is a resident of this State may receive a credit against the individual's tax under this chapter in an amount based on a percentage of the corresponding federal earned income credit allowed under § 32 or successor provision of the Internal Revenue Code (26 U.S.C. § 32). The individual may claim either of the following amounts:
a. 20% of the corresponding federal earned income tax credit, not to exceed the tax otherwise due under this chapter.
b. 4.5% of the corresponding federal earned income tax credit, of which the amount that exceeds the tax otherwise due under this chapter is refundable.
(b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed under subsection (a) of this section may only be used by the spouse with the greater tax otherwise due, computed without regard to this credit.
(c) The credit allowed under paragraph (a)(1) of this section may not exceed the tax otherwise due under this chapter.
75 Del. Laws, c. 221, §  1;  83 Del. Laws, c. 118, §§  1, 2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter III. Nonresident Individuals › § 1121. Imposition of tax upon nonresidents.

§ 1121. Imposition of tax upon nonresidents.
A tax is hereby imposed for each taxable year on the taxable income of every nonresident individual of this State equal to the tax determined under § 1102 of this title as if such individual were a resident, reduced by the credit allowed under § 1110(b) of this title, and the difference, multiplied by a fraction, the numerator of which is such individual's modified Delaware source income and the denominator of which is such individual's Delaware adjusted gross income.
30 Del. C. 1953, §  1121;  57 Del. Laws, c. 737, §  1;  68 Del. Laws, c. 82, §  2;  70 Del. Laws, c. 297, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter III. Nonresident Individuals › § 1122. Modified Delaware source income.

§ 1122. Modified Delaware source income.
The modified Delaware source income of a nonresident individual means that part of such individual's federal adjusted gross income and modifications provided for under § 1106 of this title derived from sources within this State determined under § 1124 of this title.
30 Del. C. 1953, §  1122;  57 Del. Laws, c. 737, §  1;  68 Del. Laws, c. 82, §  3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 11. PERSONAL INCOME TAX › Subchapter III. Nonresident Individuals › § 1123. Delaware adjusted gross income.

§ 1123. Delaware adjusted gross income.
The Delaware adjusted gross income of an individual means such individual's federal adjusted gross income with the modifications provided for under § 1106 of this title.
30 Del. C. 1953, §  1123;  57 Del. Laws, c. 737, §  1;  66 Del. Laws, c. 86, §  5;  66 Del. Laws, c. 93, §  2;  68 Del. Laws, c. 82, §  4;