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Division of
Revenue

Rules and Regulations & TIMs


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Technical Information Memorandums:

Chronological Listing:

NUMBER SUBJECT DATE
TIM 2017-01 C Corporation Return Filing Deadline – Automatic Extension 02/13/17
TIM 2017-02 C Corporation Tentative Return Filing Deadline 03/28/17
TIM 2017-03 Increase to State of Delaware Realty Transfer Tax 07/27/17
TIM 2017-04 Cigarette Tax Increase: Floor Inventory Required 07/28/17
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

 


 

Regulations

NUMBER SUBJECT DATE
Regulation Abandoned or Unclaimed Property Examination Guidelines (12 Del.C. §1155) 12/01/2012
Regulation Regulation on Practices and Procedures for Records Examinations by the State Escheator (12 Del.C. §1155) 11/01/2012
Regulation Regulation on Practice and Procedure for Establishing Running of the Full Period of Dormancy for Certain Securities Related Property (12 Del.C. §1198) 03/01/2012
Regulation Regulation on Practices and Procedures for Appeals of Determinations of the Audit Manager (12 Del.C. §1156) 03/01/2012
Regulation Authority given to the State Escheator (12 Del.C. §1154) 10/10/2006
Regulation Publication of Tax Information (30 Del. C. §359(b)) 10/05/2006
Regulation Abandoned or Unclaimed Property Voluntary Disclosure Agreement Program (12 Del.C. §1154) 10/01/2006
Regulation Abandoned or Unclaimed Property Voluntary Disclosure Agreement and Audit Programs (12 Del.C. §1154) 11/01/2005
Regulation Tobacco Quarterly Escrow Installments and Certification Pursuant To 29 29 DEL. C. Ch. 60D 03/01/2005

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