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Division of
Revenue

Technical Information Memorandums (TIMs)


Chronological Listing:

NUMBER SUBJECT DATE
TIM 2020-01 COVID-19 Filing Extensions 03/23/20
TIM 2019-02 Credit for Maryland County and Nonresident Tax Against Delaware State Income Tax 05/17/19
TIM 2019-01 Itemized Deductions: $10,000 Aggregate Limit on State and Local Taxes Paid 02/26/19
TIM 2017-04 Cigarette Tax Increase: Floor Inventory Required 07/28/17
TIM 2017-03 Increase to State of Delaware Realty Transfer Tax 07/27/17
TIM 2017-02 C Corporation Tentative Return Filing Deadline 03/28/17
TIM 2017-01 C Corporation Return Filing Deadline – Automatic Extension 02/13/17
NUMBER SUBJECT DATE
TIM 2010-01 Legislation Update 10/25/10
TIM 2009-01 Cigarette Tax Increase 07/10/09
TIM 2009-02 Legislation Update 07/26/09
TIM 2008-01 Legislation Update 07/09/08
TIM 2007-01 Cigarette Tax Increase 07/06/07
TIM 2007-02 Legislation Update 07/03/07
TIM 2006-01 Transfer Tax on Merger Transactions 01/31/06
TIM 2006-02 Legislation Update 08/01/06
TIM 2006-03 1099 Electronic/Magnetic Filing 09/15/06
TIM 2006-04 W-2 Electronic/Magnetic Filing 09/15/06
TIM 2006-05 Licensing Requirement for Delaware Non-Professional Sports Officials 12/01/06
TIM 2005-02 Legislation Update 11/14/05
TIM 2005-1 Hurricane Katrina Special Tax Relief 09/02/05

 


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