CHAPTER 5

INCOME TAX

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

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

Section 1. That Section 122, of said Chapter 6 of the Revised Code of the State of Delaware, 1935, as amended, being Code Section 156 of said Code, be and the same is hereby further amended by striking out paragraph (a) of said Section 122, and substituting in lieu thereof the following:

Section 122. (a) Returns shall be in such form as the Tax Department shall prescribe, from time to time, and shall be filed by every taxable, described in Sections 110, 114, 115, 117 hereof, with the Tax Department at its main office or at any branch office which it may establish, on or before the thirtieth day of April in each year, for the preceding year. In case of continued sickness, absence or other disability, or whenever in its judgment good cause exists, the Tax Department may allow further time for filing returns. Failure to receive, as provided in Section 121 (g) hereof, or to secure the blank forms for said return shall not relieve any taxable from the obligation of making the return.

Section 2. That Section 124, of said Chapter 6 of the Revised Code of the State of Delaware, 1935, as amended, being Code Section 158 of said Code be and the same is hereby further amended by striking out paragraph (a) of said Section 124 and substituting in lieu thereof the following:

Section 124. (a) (1) The full amount of the tax payable, as the same shall appear from the face of the return, shall be Paid to the Tax Department at the office where the return is filed at the time fixed by law for filing the return, or the amount of said tax may be paid in four equal installments, as follows:

INCOME TAX

(2) One-fourth of the amount at the time fixed for filing the return; one-fourth of the amount on the thirtieth day of the third month after the time fixed for filing returns; one-fourth of the amount on the thirtieth day of the sixth month after the time fixed for filing return; and one-fourth of the amount on the thirtieth day of the ninth month after the time fixed for filing the return.

All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only.

Approved February 19, 1943.