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(1) To provide revenues to support quality public service in the State of Delaware by
(2) Facilitating compliance with tax and related laws through education and prompt, courteous, and accurate service.
(3) Providing prompt and accurate deposit of and an accounting for revenues received.
(4) Influencing the development of sound policy that simplifies compliance and promotes Delaware’s economic health.
(5) Detecting non-compliance and responding with firm, consistent, and fair resolution of delinquent obligations.
This publication explains your rights and responsibilities regarding payment of state taxes. This information applies to all taxpayers, including individuals who owe income tax and taxpayers who owe business tax. Special rules that apply only to employers are covered in separate sections of this publication.
Although this publication discusses the legal authority that allows the DELAWARE DIVISION OF REVENUE (DE DOR) to collect taxes, it is not intended as a precise and technical analysis of the law.