CHAPTER 125

STATE REVENUE - RELATING TO 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 105 of said Chapter 6 of the Revised Code of the State of Delaware, 1935, being Code Section 139 of said Code, as amended, be and the same is hereby further amended by adding to paragraph 11 after the sentence ending with the word "payment," the following:

"Interest on such refunds shall be allowed at the rate of four per cent per annum from the date the payment was made."

Section 2. That all acts or parts of acts inconsistent with this Act are hereby repealed only to the extent of such inconsistency.

Approved May 24, 1951.