{"data":{"id":"us-de/30-del.-c.-2123","jurisdiction":"us-de","citation":"30 Del. C. § 2123","heading":"Annual filing requirements.","body":"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.","path":["Title 30. State Taxes","Occupational and Business Licenses and Taxes","CHAPTER 21. General Provisions Concerning Licenses"],"source_url":"https://delcode.delaware.gov/title30/c021/index.html#2123","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"b5f6a239e523b9a9d550efd6a74101d28b3215b000d2b3b7e1d7e93310b1c009","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-2122","next":"us-de/30-del.-c.-2124"},"notice":"GroundRules: Original legal text. Not legal advice."}