CHAPTER 113

AN ACT RELATING TO THE STATE INHERITANCE TAX BY INCREASING THE INTEREST RATE DUE.

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

Section 1. § 1342 and § 1343, Title 30, Delaware Code, are amended by striking out the words and figure "4% per annum" and inserting in lieu thereof the words and figure "6% per annum".

Section 2. The provisions of this act shall become effective on the first day of the second month after it becomes law.

Approved June 9, 1965.