AN ACT TO AMEND TITLE 30, DELAWARE CODE, ENTITLED "STATE TAXES" RELATIVE TO RECEIPTS FOR INCOME TAXES.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. § 1172, Title 30, Delaware Code, is hereby repealed and a new section 1172 enacted in lieu thereof to read as follows:
§ 1172. Receipts for taxes
The Tax Department shall give or send to the taxable or to his authorized agent, making payment in accordance with the provisions of this chapter, a full written or printed receipt expressing the amount paid and the particular account for which such payment was made only when payment is made by cash or upon specific request by the taxpayer when payment is made by check.
Approved April 20, 1959.