AN ACT TO AMEND TITLE 30, SECTION 1171, DELAWARE CODE, RELATING TO INCOME TAX BY REPEALING THE PROVISIONS FOR INSTALLMENT PAYMENTS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Title 30, Section 1171 (a), Delaware Code, is amended by striking all the words appearing after the words "for filing return," in the third line thereof and by changing the comma at the end of the word "return" to a period.
Section 2. In the case of personal income taxes due for the calendar year ending December 31, 1960, the amount of tax payable, if more than $5.00, may be paid in the following manner: One-fourth of the amount of tax at the time fixed for filing the return; one-half of the amount of tax on or before June 15, 1961; and one-fourth of the amount of tax on or before October 30, 1961.
Approved April 3, 1961.