CHAPTER 559

AN ACT RELATING TO TAXPAYER IDENTIFICATION NUMBERS.

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

Section 1. Chapter 3, Title 30, Delaware Code, is amended by adding a new section, known as Section 308, to read as follows:

§ 308. Taxpayer identification number

The State Tax Department may require taxpayers to use and to furnish tax identifications numbers. In the case of individuals this shall be the Federal Social Security Number and in the case of businesses this shall be the Federal Employer Identification Number.

Approved June 12, 1970.