Del. Code tit. 30 § 6204
Current through 2024 Legislative Session Act Chapter 531
The amount of the tax collected for each month shall be reported and paid over to the Department of Finance not later than the fifteenth day of the month following the month of collection on forms to be prescribed by the Department of Finance. Interest at the rate of 1% per month, or fraction thereof, shall be charged on payments made after the prescribed due date.
30 Del. C. § 6204