CHAPTER 104

RELATING TO UNEMPLOYMENT COMPENSATION LAW

AN ACT AMENDING CHAPTER 33, TITLE 19, DELAWARE CODE, RELATING TO PAYMENT OF EMPLOYER'S CONTRIBUTIONS UNDER UNEMPLOYMENT COMPENSATION LAW; LIMITATION OF ACTIONS.

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

Section 1. § 3345, Title 19, Delaware Code, is amended by adding at the end thereof a new sentence to read as follows :

"Except in the case of a false or fraudulent report with intent to evade tax, the amount of contributions imposed by this Act shall be assessed within four years after the date of the filing of the report required by this chapter with respect to such contributions, and no civil action or other proceeding to enforce the payment of such contributions shall be commenced more than four years after the date of the filing of such report."

Approved May 16, 1955.