CHAPTER 358

FORMERLY

HOUSE BILL NO. 637

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO PERSONAL INCOME TAX.

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

Section 1. Section 1168, Title 30, Delaware Code, is amended by striking the section in its entirety and by substituting in lieu thereof the following:

Section 1168. Time and place for filing returns and paying tax

The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer's taxable year. A person required to make and file a return under this chapter shall, without assessment, notice or demand, pay any tax due thereon to the Department of Finance on or before the date fixed for filing such return. The Secretary of Finance shall prescribe the place for filing any return, declaration, statement or other document required pursuant to this chapter and for the payment of any tax.

Section 2. Subsection (f) of Section 1191, Title 30, Delaware Code, relating to time return deemed filed, is amended by striking the words "April 15" and inserting in lieu thereof the words "April 30" wherever it appears.

Section 3. Subsection (e) of Section 1198, Title 30, Delaware Code, relating to Net Operating Loss Carryover, is amended by striking the words "15th day" and inserting in lieu thereof the words "thirtieth day".

Section 4. Paragraph (2) of Section 1199 (b), Title 30, Delaware Code, relating to date of return or payment, is amended by striking the words "fifteenth day" where it appears and inserting in lieu thereof the words "thirtieth day".

Approved March 29, 1972.