Delaware § 1904 - Returns.

§ 1904. Returns.

(a) A tentative return, covering estimated income tax liability for the current income year, to be in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance as follows: In the case of a calendar year taxpayer, on or before April 15 of the current income year; and, in the case of a fiscal year taxpayer, on or before the fifteenth day of the fourth month of the current income year.

(b) A final return in such form and containing such information as the Secretary of Finance shall prescribe shall be filed with the Secretary of Finance on the date on which the taxpayer's federal return is due.

(c) [Repealed.]

(d) Every return shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer of the taxpayer duly authorized so to act to the effect that the statements contained therein are true to the best of the officer’s knowledge and belief.

(e) Every domestic or foreign corporation not exempt under § 1902 of this title shall file an annual tentative return and an annual final return regardless of the amount of its estimated tax liability, its gross income or its taxable income.

(f) The Secretary may require every corporation exempt from taxation under § 1902(b) of this title to file an information return for each taxable year setting forth the items of gross income and deductions and such other information as the Secretary, by forms or regulation, may prescribe.

30 Del. C. 1953, §  1904;  51 Del. Laws, c. 298;  57 Del. Laws, c. 67, §  1;  57 Del. Laws, c. 172;  57 Del. Laws, c. 707, §  7;  57 Del. Laws, c. 741, §  8B;  64 Del. Laws, c. 461, §  9;  68 Del. Laws, c. 187, §  13;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 19, § 5;