{"data":{"id":"us-de/30-del.-c.-6405","jurisdiction":"us-de","citation":"30 Del. C. § 6405","heading":"Payment of tax.","body":"The tax imposed by this chapter shall be payable as follows:\n(1) Calendar year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before April 1 of the current taxable year, June 15 of the current taxable year, September 15 of the current taxable year and January 15 of the immediately following taxable year.\n(2) Fiscal year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before the April 1 of the current taxable year, June 15 of the current taxable year, September 9 of the current taxable year and January 1 of the immediately following taxable year.\n(3) Additional taxes due on final return. — Any additional tax due as computed in the final return required to be filed pursuant to § 6404 of this title shall be paid with such final return.\n(4) Tentative tax declarations and payments are not required for returns for taxable periods of less than 92 calendar days.","path":["Title 30. State Taxes","Miscellaneous Taxes","CHAPTER 64. Headquarters Management Corporations"],"source_url":"https://delcode.delaware.gov/title30/c064/index.html#6405","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"7477099f0011057007389a92e2e8d9402faa4e9a36a7e4d83d4ff8580a45d6fb","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-6404","next":"us-de/30-del.-c.-6406"},"notice":"GroundRules: Original legal text. Not legal advice."}