CHAPTER 276

FORMERLY

HOUSE BILL NO. 564

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO INCOME TAX WITHHELD BY EMPLOYERS.

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

Section 1. Amend §1154(a), Chapter 11, Title 30, Delaware Code, by striking in the first sentence thereof the words "shall, for each calendar quarter, on or before the last day of the month following the close of such calendar quarter" and inserting in lieu thereof the words "shall, for each calendar month, on or before the 15th day of the month following the end of such calendar month,".

Section 2. Subsection (c) of §1154, Chapter 11, Title 30, Delaware Code, is hereby repealed.

Section 3. This Act shall take effect on January 1, 1976.

Approved August 4, 1975