INCOME TAX 1. elect from among the members of the Board a vice-chairman to preside in the absence of the chairman; 2. decide all questions of policy submitted by the Commissioner; 3. hear complaints and appeals from the decisions or the Tax Commissioner, and affirm, modify or reverse such. decisions or rulings; 4. fix the salaries of all appointees of the Tax Commissioner, provided, however, that the salary of the Personal Income Tax Deputy shall not exceed Three Thousand Dollars per annum, the salary of the Corporation Tax Deputy shall not exceed Three Thousand Dollars per annum, and provided that the salary of no other appointee shall exceed Three Thousand Dollars per annum, and that the total of all salaries shall in no case exceed the amounts appropriated therefor by the Legislature. The quorum for the transaction of business of the Tax Board shall be any two members including the Tax Commissioner. Section 18. FILING RETURNS:-Returns shall be in such form as the Tax Department shall prescribe, from time to time, and shall be filed with the Tax Department at its main office, or at any branch office which it may establish, on or before the fifteenth day of March in each year, for the preceding year. In case of continued sickness, absence or other disability, or whenever in its judgment good cause exists, the Tax Department may allow further time for filing returns; failure to receive or secure the blank forms for said returns shall not relieve any taxable from the obligation of making the return. Returns of the income of minors, idiots and insane taxables shall be made by their guardians, trustees or other persons having charge of their estates and the collection of their income. Such fiduciary shall make oath that he has sufficient knowledge of the affairs of the taxable for whom he makes a return to INCOME TAX enable him to make such return and that the same is, to the best of his knowledge and belief, true and correct, and such fiduciary shall assume the responsibility of making the return and shall incur the penalties provided for erroneous, false or fraudulent returns. Where there are joint fiduciaries any one of them may make the return. Section 19. Upon filing the annual return provided for under Articles I, II and III of this Act, the taxable shall pay to the Tax Department a filing fee of Three Dollars. The Tax Department shall not receive and file a return until said filing fee is paid, and the offer to file such return without paying such fec shall not be construed to be a compliance with the requirement to file a return and shall not relieve the taxable from the penalties provided for failure to file such return. Section 20. FAILURE TO FILE RETURNS:-If the Tax Department shall be of the opinion that any taxable has failed to file a return, or to include in a return filed, either intentionally or through error, items of taxable income, or items of taxable invested capital, it may require from .such taxable a return or a supplementary return, under oath, in such form as it shall prescribe, of all the items of income which the taxable received during the year for which the return is made, whether or not taxable under the provisions of this Act; the above shall apply to all the items of invested capital of a corportaion for which the return is made, whether or not taxable under the provisions of this Act. If from a supplementary return, or otherwise, the Tax Department finds that any items of income, or of invested capital, taxable under this Act, have been omitted to be disclosed to it, under oath of the taxable, and to be added to the original return, such supplementary return and the correction of the original return shall not relieve the taxable from any of the penalties to which he or it may be liable under the provisions of this Act. The Tax Department may proceed under the provisions of Section 28, of this Article whether or not it requires a return or a supplem is section. ་་་་བཀ Section 21. INCOME TAX TIME AND PLACE OF PAYMENT OF TAX: 1. The full amount of the tax payable, as the same shall appear from the face of the return, shall be paid to the Tax Department at the office where the return is filed, at the time. fixed by law for filing the return. If the time for filing the return shall be extended, interest at the rate of six per cent per annum, from the time when the return was originally required to be filed, to the time of payment, shall be added and paid. 2. The tax may be paid with uncertified check, certified check or money order during such time and under such regulations as the Tax Department shall prescribe, but if a check or money order so received is not paid on demand by the bank or postoffice on which it is drawn, the taxable by whom such check is tendered shall remain liable for the payment of the tax and for all legal penalties, the same as if such check or order had not been tendered. 3. In the payment of taxes credit shall be allowed the following corporations for taxes actually paid to the State of Delaware other than for a certificate of incorporation or for a certificate of increase of capital stock, during the same year, canal, telegraph, telephone, electric light, heat and power companies, water and gas companies, cable companies, oil or pipe line corporations, parlor, palace or sleeping car corporations, and other foreign or domestic corporation which, under existing laws, are subject to taxation by this State for State purposes. Section 22. All payments of income tax for minors, idiots, or insane persons shall be made by their guardians, trustees or other persons having charge of their estate and the collection of the income thereof, and all such fiduciaries shall have credit for the amount of such payments against the beneficiary in any account which they make as such fiduciaries, and receipts for such payments from the State School Tax Department shall be sufficient vouchers to entitle such fiduciaries to such credit. Section 23. EXAMINATION OF RETURNS:-1. As soon as INCOME TAX practicable after the return is filed, the Tax Department shall examine it and compute the tax and the amount so computed shall be the tax. If the tax found due shall be greater than the amount theretofore paid, the excess shall be paid to the Tax Department within ten days after notice of the amount shall have been mailed by the Tax Department. 2. If the return is made in good faith and the under statement of the tax is not due to any fault of the taxable, there shall be no penalty or additional tax added because of such under statement, but interest shall be added to the amount of the deficiency at the rate of one per cent for each month or fraction of a month. 3. If the under statement is due to negligence on the part of the taxable, but without intent to defraud, there shall be added to the amount of the deficiency five per cent thereof, and in addition, interest at the rate of one per cent per month or fraction of a month. 4. If the under statement is false or fraudulent, with intent to evade the tax, the tax on the additional income, or additional invested capital, discovered to be taxable shall be doubled and an additional one per cent per month or fraction of a month shall be added. 5. The interest provided for in this section shall in all cases be computed from the date the tax was originally due to the date of payment. 6. If the amount of tax found due as computed shall be less than the amount theretofore paid, the excess shall be refunded by the Tax Department out of the proceeds of the tax retained by it as provided in this Act. Section 24. ADDITIONAL TAXES:-If the Tax Department discovers from the examination of the return or otherwise that the income, or invested capital, of any taxable, or any portion thereof, has not been assessed, it may, at any time within two INCOME TAX years after the time when the return was due, assess the same and give notice to the taxable of such assessment, and such taxable shall thereupon have an opportunity, within thirty days, to confer with the Tax Department as to the proposed assessment. The limitation of two years to the assessment of such tax shall not apply to the assessment of additional taxes upon fraudulent returns. After the expiration of thirty days from the notification, the Tax Department shall assess the income, or invested capital, of such taxable or any portion thereof which it believes has not heretofore been assessed and shall give notice to the taxable so assessed of the amount of the tax and interest and penalties, if any, and the amount thereof shall be due and payable within ten days from the date of such notice. The provisions of this act with respect to revision and appeal shall apply to a tax so assessed. No additional tax amounting to less than one dollar shall be assessed. Section 25. COLLECTION OF DELINQUENT TAXES:-If any taxable liable to pay taxes imposed by these Articles neglects or refuses to pay the same within sixty days after same become due, the Tax Department is hereby authorized and it is hereby expressly made its duty to bring suit in the name of the State of Delaware against such taxable to recover the amount of the tax together with all interest, penalties and costs that may accrue in addition thereto, by an action of debt, in any court having jurisdiction of the amount involved, and it shall be sufficient for the purpose of establishing the claim of the plaintiff, to prove the assessment of the tax and the facts and circumstances connected with making the same. Upon the recovery of judgment in any such suit it shall be the duty of the Tax Department forthwith to utilize the most expeditious means provided by law for the collection of the amount of the judgment so recovered; and it is hereby expressly provided that no property, wages, salaries or other income of any taxable shall be exempt from execution, or attachment process issued upon or for the collection of any such judgment. Section 26. RECEIPT FOR TAXES:-It shall be the duty of the Tax Department on request to give or send to the taxable |