CHAPTER 63

RELATING TO RECEIPT FOR PAYMENT OF INHERITANCE TAX

AN ACT TO AMEND CHAPTER 13, TITLE 30, DELAWARE CODE OF 1953, RELATING TO RECEIPT FOR PAYMENT OF INHERITANCE TAX.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 1346, Title 30, Delaware Code of 1953 is amended to read as follows:

§ 1346. Receipt for taxes paid

The Tax Department on receiving any tax under the provisions of this chapter shall give the person paying the same a receipt therefor and said receipt shall be evidence in suits upon the bond of the Tax Commissioner to recover the tax received by him.

Approved May 11, 1953.