5 Del. Admin. Code § 1103-5.0
Current through Reigster Vol. 28, No. 6, December 1, 2024
Section 1103-5.0 - Payment of Final Franchise Tax5.1 Taxes owed for the previous calendar year are due and payable on or before March 1 of the following year. Checks or other forms of payment should be made payable to the State of Delaware and directed to the Office of the State Bank Commissioner.5.2 The amount due and payable on or before March 1 for the previous calendar year shall be the final franchise tax, less any estimated tax payments made for the taxable year, plus any additional tax due to underpayment of estimated franchise tax or installment. If the final franchise tax is not paid by March 1, a penalty for late payment of the final franchise tax shall be assessed.5 Del. Admin. Code § 1103-5.0
20 DE Reg. 654 (2/1/2017) (Final)