CHAPTER 94 - STATE TAX DEPARTMENT - DISPOSITION OF CERTAIN RECORDS WHICH HAVE LOST VALUE

AN ACT TO PROVIDE FOR THE DISPOSITION OF PROPERTY AND RECORDS OF THE STATE TAX DEPARTMENT WHICH HAVE LOST ANY FURTHER USEFUL VALUE.

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

SECTION I. That the State Tax Commissioner is hereby authorized by and with the consent of the State Tax Board to destroy by burning in the presence of two witnesses who shall certify to the State Tax Board of such destruction, all income tax returns and related correspondence and forms, exclusive of all accounting and cash accountability records, for the income year 1940 and all preceding years which may in his discretion be destroyed without impairing the list of taxables and delinquent taxables recorded or to be recorded by the State Tax Department.

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 All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only.

Approved April 10, 1945.