AN ACT TO AMEND SECTION 1904, CHAPTER 19, TITLE 30, DELAWARE CODE, TO REQUIRE THE FILING OF CORPORATE INCOME TAX RETURNS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Section 1904, Chapter 19, Title 30, Delaware Code, is hereby amended by adding thereto a new paragraph at the end thereof to read as follows:
Every domestic corporation not exempt under Section 1902 and every foreign corporation not exempt under Section 1902 shall otherwise be required to file an annual tentative and an annual final return regardless of the amount, if any, of its estimated tax liability or either its gross income or its taxable income.
Section 2. The provisions of this Act shall become effective and apply to tax returns for the year 1969 (fiscal or calendar) and thereafter.
Approved May 8, 1969.