AN ACT TO AMEND SECTION 1183 (d), TITLE 30, DELAWARE CODE, RELATING TO PAYMENT OF REFUNDS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. 1183 (d), Chapter 11, Title 30, Delaware Code, is amended by striking out paragraph (d) and inserting in lieu thereof the following:
(d) No refund or abatement, or credit of excess payment in excess of $1,000 shall be made until the same has been approved by the Tax Board or a majority thereof either at a recorded meeting or in writing.
Approved December 17, 1963.