Delaware Administrative Code
Title 5 - Banking
1100 - Taxation
1110 - Instructions for Preparation of Franchise Tax for Resulting Branches in this State of Out-of-State Banks
Section 1110-5.0 - Payment of Final Franchise Tax

5.1 Taxes owed for the previous calendar year are due and payable on or before March 1 of the following year. Checks or other forms of payment should be made payable or directed to the State of Delaware.

5.2 The amount due and payable on or before March 1 for the previous calendar year shall be the final franchise tax, less any estimated tax payments made for the taxable year, plus any additional tax due to underpayment of estimated franchise tax or installment. If the final franchise tax is not paid by March 1, a penalty for late payment of the final franchise tax shall be assessed.