30 Del. C. § 356
This is the official text of 30 Del. C. § 356, part of Delaware’s Del. C — part of the compiled statutory law of Delaware, published by the state as "Del. C." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ Â 356. Mailing tax return forms.
Official statutory text
(a) The Director of Revenue shall, on or before January 15 of each year, make available on an internet site the blank, downloadable returns required to be filed under Chapter 11 or 16 of this title that may be used by each person, fiduciary, partnership, or other entity for the purpose of filing such tax returns as may be due for that tax year.
(b) The Director of Revenue shall mail a blank return to any individual taxpayer who filed a tax return under Chapter 11 of this title in the preceding year, unless 1 of the following applies to the tax return:
(1) It was prepared by a paid tax preparer.
(2) It was prepared with a 2-D bar code or other electronic preparation media.
(3) It was filed in a manner other than by submission of a paper return.
(b) The Director of Revenue shall mail a blank return to any individual taxpayer who filed a tax return under Chapter 11 of this title in the preceding year, unless 1 of the following applies to the tax return:
(1) It was prepared by a paid tax preparer.
(2) It was prepared with a 2-D bar code or other electronic preparation media.
(3) It was filed in a manner other than by submission of a paper return.
Status: in_force · Read it on the official government site
Need a lawyer in Delaware?
Find a Delaware lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.