Delaware Code § 19-2392

Assessments for administrative expenses on insurance carriers
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(a) For the purpose of securing to the State the moneys necessary for paying the salaries and necessary expenses of the State in
administering and carrying out Part II of this title relating to worker's compensation, insurance carriers shall pay the assessments imposed
by this section.
(b) Semi-annually, on or before September 30 and March 31, every insurance carrier, insuring employees who are or may be liable
under this chapter to pay for compensation for personal injuries to or death of their employees, shall report, under oath, or, in the case of
a corporation, verified by the affidavit of its president and secretary or other chief officers or agents, to the Department, the amount of
all compensation payments and awards actually paid by said carrier during the preceding calendar year, excluding payments made under

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