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GENERAL PROVISIONS STATE TAX AGENCIES PROCEDURE AND ENFORCEMENT Chapter Page 1 General Provisions
Procedure Administration and Enforcement
65 other sections not shown
act was signed additional agency aggregate gross receipts amount of taxable assessment beginning after December beneﬁciaries beneﬁts chapter child commencing after Dec computing the fee December 31 deduction deﬁned Deﬁnitions Delaware Department of Finance determined Director of Revenue Division of Revenue effective for tax effective for taxable effective July enactment estate tax exempt fee due ﬁle ﬁled ﬁling ﬁnal ﬁrm ﬁscal Fund Governor on July harness racing includes every person income in excess individual interest Internal Revenue Code July 12 June 30 Laws liability license fee March 31 month nonresident Oﬂice Ovarian Cancer paid paragraph pass-through entity payment penalty placed in service prescribed purposes pursuant qualiﬁed employees qualiﬁed facility repealed respect retailer Revenue Code 26 Revisor’s note Secretary of Finance Section 16 speciﬁed subchapter subsection tax credit tax imposed tax periods beginning tax periods commencing taxable income taxable periods beginning taxicab taxpayer thereof tobacco products