CHAPTER 44

DISPOSITION OF OUTMODED TAX DEPARTMENT RECORDS

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 General Assembly of the State of Delaware:

Section 1. The State Tax Commissioner is authorized with the consent of the State Tax Board and the Public Archives Commission 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 1946 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.

Approved April 28, 1953.