CHAPTER 126

STATE REVENUE - RELATING TO DELAWARE ESTATE TAX

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

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

Section 1. That Section 109 of said Chapter 6 of the Revised Code of the State of Delaware, 1935, being Code Section 143 of said Code, as amended by Chapter 9, Laws of 1937, Volume 41, be and the same is hereby further amended by adding to paragraph 19, after the sentence ending with the word "litigation," 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 That all acts or parts of acts inconsistent with this Act are hereby repealed only to the extent of such inconsistency.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.