CHAPTER 18 - REFUND OF TAXES ERRONEOUSLY COLLECTED BY STATE TAX DEPARTMENT

AN ACT TO AMEND ARTICLE 18, CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO REFUNDS OF LICENSE FEES ERRONEOUSLY COLLECTED BY THE STATE TAX DEPARTMENT.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

That 206. Section 172 be and the same is hereby amended by adding the following Section to be known as 206A. Section 172A.

Section 1. 206A. Section 172A. Refunds of Taxes Erroneously Collected by the State Tax Department.

Any person who has erroneously obtained a license may make application to the State Tax Commissioner for a refund of such amount erroneously paid for such license. The State Tax Commissioner, with the approval of the State Tax Board, shall certify to the State Treasurer the amount of such tax erroneously collected, and the State Treasurer shall be and he is hereby authorized and directed to pay out of any moneys in the treasury to the credit of the General Fund of the State of Delaware such amount erroneously paid for such license.

Section 2. That 206. Section 172 of the Revised Code of the State of Delaware be and the same is hereby amended; by adding the following paragraph to be known as 206B. Section 172B.

206B. Section 172B. Violations; Jurisdiction of the Municipal Court of Wilmington and Justices of the Peace in New Castle County:--All violations of Articles 13 to 17, inclusive, of this Chapter, and offenses against the same, are hereby constituted misdemeanors, and the Municipal Court of the City of Wilmington and Justices of the Peace in the several counties shall have jurisdiction to hear, try and determine said misdemeanors or any of them.

Section 3. All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only.

Approved April 16, 1937.