CHAPTER 547

HOUSE BILL NO. 869

AN ACT TO AMEND CHAPTER 55, TITLE 30, DELAWARE CODE, RELATING TO PUBLIC UTILITY TAXES, AND CHAPTER 43, TITLE 30, DELAWARE CODE, RELATING TO USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY, TO CHANGE THE DUE DATES FOR FILING RETURNS.

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

Section 1. Amend §5504 of Chapter 55, Title 30, Delaware Code by striking the words "within fifteen days" as the same appear in said paragraph (a) and inserting in lieu thereof the words "within twenty days".

Section 2. Amend §4307 (b) of Chapter 43, Title 30, Delaware Code, by striking the words "on or before the first day of each of the months of November, February, May and August," as the same appear in paragraph (b) and inserting in lieu thereof "on or before the twentieth day of each of the months of October, January, April and July".

Approved July 7, 1976