Delaware Code § 30-1156

Employer's failure to withhold
Open in Lexace · Ask the AI about this section
If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the
tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability
for any additions to tax, penalties or interest otherwise applicable in respect to such failure to deduct and withhold.

‹ Prev All Delaware sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.