Del. Code tit. 30 § 2123
Current through 2024 Legislative Session Act Chapter 531
The Director may, by regulation, to include by means of instructions accompanying returns, waive quarterly filing of returns relative to taxes on gross receipts in the case of taxpayers who have had no taxable gross receipts within the quarter. In no event shall taxpayers required to report gross receipts be permitted to file any less frequently than annually.
30 Del. C. § 2123