{"data":{"id":"us-de/30-del.-c.-1156","jurisdiction":"us-de","citation":"30 Del. C. § 1156","heading":"Employer’s failure to withhold.","body":"If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability for any additions to tax, penalties or interest otherwise applicable in respect to such failure to deduct and withhold.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter VII. Withholding of Tax"],"source_url":"https://delcode.delaware.gov/title30/c011/sc07/index.html#1156","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"d901800457a0b0c1e6ccfbdd7df09534692826910a0ca6711d0193d92827a6f9","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1155","next":"us-de/30-del.-c.-1156a"},"notice":"GroundRules: Original legal text. Not legal advice."}