CHAPTER 56

FORMERLY HOUSE BILL NO. 116

AS AMENDED BY HOUSE AMENDMENTS NO. 2 AND 3

AN ACT TO AMEND SECTION 1154, TITLE 30, DELAWARE CODE BY ADDING THE REQUIREMENT FOR EMPLOYERS TO MAKE MONTHLY DEPOSITS OF STATE PERSONAL INCOME TAXES WITHHELD FROM EMPLOYEES.

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

Section 1. Amend Title 30, Section 1154, Employer's return and payment of tax withheld, by adding a new sub-section (c) to read as follows:

(c) If during any calendar month other than the last month of a calendar quarter, the aggregate amount of taxes withheld from employees exceeds $200 in the case of an employer, such employer shall deposit such aggregate amount within 15 days after the close of such calendar month. Deposit shall be made by payment to the Secretary of Finance for deposit to the General Fund of the State of Delaware.

Section 2. This Act shall become effective for the calendar quarter beginning April 1, 1971.

Approved May 6, 1971.