CHAPTER 58

INHERITANCE TAX

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE, 1935, AS AMENDED, RELATING TO INHERITANCE TAX.

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

Section 1. That Section 103 of said Chapter 6 of the Revised Code of the State of Delaware, 1935, being Code Section 137 of said Code, be and the same is hereby amended by striking out all of paragraph (a) of Section 103 and substituting in lieu thereof the following:

137. Sec. 103. Administration and Enforcement; Collection of Taxes; Interest and Penalties; State Tax Department:--(a) The administration and enforcement of the provisions of this Act and the collection of the taxes, interest and penalties imposed by this Act are hereby vested in the State Tax Department and the State Tax Commissioner as created and defined in Chapter 8 of Volume 36, Laws of Delaware.

Section 2. That Section 106 of said Chapter 6, of the Revised Code of the State of Delaware, 1935, as amended, be and the same is hereby amended by inserting after the word "taxes" appearing in the third line of said Section 106 the following words:

For any penalty assessed against him for failure to file an Inventory of Goods and Chattels, List of Debts and Credits and Statement of Real Estate with the Tax Department and with the Register of Wills within the three-month period prescribed by law.

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 All acts or parts of acts inconsistent with the provisions of this Act are hereby repealed to the extent of such inconsistency only.