Delaware § 6405 - Payment of tax.
Full text of Delaware Delaware Code § 6405 — Payment of tax., with citation guidance and answers to common questions.
§ 6405. Payment of tax.
The tax imposed by this chapter shall be payable as follows:
(1) Calendar year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before April 1 of the current taxable year, June 15 of the current taxable year, September 15 of the current taxable year and January 15 of the immediately following taxable year.
(2) Fiscal year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before the April 1 of the current taxable year, June 15 of the current taxable year, September 9 of the current taxable year and January 1 of the immediately following taxable year.
(3) Additional taxes due on final return. — Any additional tax due as computed in the final return required to be filed pursuant to § 6404 of this title shall be paid with such final return.
(4) Tentative tax declarations and payments are not required for returns for taxable periods of less than 92 calendar days.
74 Del. Laws, c. 256, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 6405
What does Delaware Code § 6405 cover?
Section 6405 ("Payment of tax.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 6405?
A common citation format is "Delaware Code § 6405" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 6405 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.