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Delaware Code

VIII

Returns and Payments of Tax

1161Persons required to make returns of income 1162Joint or separate returns of spouses 1163Returns by fiduciaries 1164Notice of qualification as receiver [Repealed]1165Change of status as resident or nonresident during the year 1166Computation of tax as resident and nonresident [Repealed]1167Minimum tax and prorating of exemptions 1168Time and place for filing returns and paying tax 1169Declarations of estimated tax 1170Filing of estimated tax returns and payment of estimated tax 1171Income taxes of members of armed forces on death 1172Procedures for contributions to the DE529 Education Savings Plan 1173General requirements concerning returns; notices; records and statements [Repealed]1174, 1175Partnership return; Information returns [Repealed]1176Report of change in federal tax liability [Repealed]