lug,
Firstly, this is a little bit of guesswork. I believe, but am not certain, that the return must be filed electronically. The link that we have both seen actually exists for the purpose of preparing and filing the return (obviously the actual filings are hidden from the general public). SPNG's accountant would log on to the website and enter whatever numbers were required to complete the forms.
To answer your question, I believe that we already know. There are two good reasons to think that the filing was not made on time.
1. Old Tymer called Delaware yesterday and was told that the filing had not been made.
2. I believe that, if the company had filed, the website would no longer show the $180,000 tax due for 2009. In a harrowing online chat with Delaware the last time the issue came up, I was left with the impression that that was the tax that would be due if the company did not file and the state performed the calculation based on the default method that the state is entitled to use.
