There are sometimes reasons for odd stuff like this. We take our tax payment system offline for a short period every day for several reasons. First, the actua

There are sometimes reasons for odd stuff like this. We take our tax payment system offline for a short period every day for several reasons. First, the actual system that stores the data is on ancient system where the database needs to be shut down to do backups. Most the system was written in the early 90's, and we hope to replace it soon, but it is easier said than done. (We tried once, and lost close to $1m when the vendor folded 2 years into the migration) The second reason is if you begin your transaction at 11:55 the system calculates your amount owed based on the day the transactions begins, but if the transaction doesn't complete until 12:01 then (in the case of late payments) the amount paid is inaccurate with regard to penalty and interest. Technically we're not allowed to take partial payments, so we have to do some silly things to ensure that we follow the law (we would have more control if we processed credit cards internally, but that is done by a payment processor.) So while I know nothing about Delaware, I can sympathize with building systems like this inside of government rules.