CHAPTER 562

HOUSE BILL NO. 816

AS AMENDED BY HOUSE AMENDMENT NOS. 1 AND 2

AN ACT TO AMEND CHAPTER 21, TITLE 30, DELAWARE CODE, RELATING TO GENERAL PROVISIONS CONCERNING OCCUPATIONAL AND BUSINESS LICENSES, TO PROVIDE FOR PRO-RATIONING OF FEES, AND FOR OTHER PURPOSES.

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

Section 1. Amend subsection (e) of Section 2103, Title 30, Delaware Code, (1) by striking the words "August 1 following the June 30" appearing in the first sentence thereof; and, (2) by striking the words "and request a hearing before the Tax Appeal Board" appearing at the end of the first sentence thereof, and substituting in lieu thereof the words "or file a petition with the Tax Appeal Board."

Section 2. Amend subsection (a) of Section 2108, Title 30, Delaware Code, relating to claims for refund, by striking the words "August 1 following the June 30".

Section 3. Amend Section 2108, Title 30, Delaware Code, relating to claims for refund, by striking subsection (b) in its entirety and substituting in lieu thereof the following:

"(b) If the Secretary of Finance or his delegate disallows a claim for refund, in whole or in part, he shall notify the taxpayer of such disallowance. Such determination shall become final upon the expiration of 30 days from the date such notice was mailed unless within such 30 day period the taxpayer files a written protest with the Secretary or his delegate stating the reasons for his objection to the determination, or files a petition for review with the Tax Appeal Board. If a written protest is filed, the Secretary or his delegate shall notify the taxpayer of his determination with respect thereto, and such determination shall become final upon the expiration of 30 days from the date such notice is mailed unless the taxpayer, within such 30 day period, files a petition for review with the Tax Appeal Board. If the Secretary or his delegate fails to act on any claim for refund within 90 days from the date such claim was filed, the taxpayer may consider the claim disallowed for purposes of filing a petition with the Tax Appeal Board."

Section 4. Amend §2111, Title 30, Delaware Code, by striking said Section in its entirety and substituting in lieu thereof a new §2111 to read as follows:

"§2111. Form and signature of licenses.

The Secretary of Finance, or his delegate, each year, shall prepare blank licenses for each business, trade, pursuit or corporation mentioned and enumerated in this part in such form as the Secretary of Finance deems proper. The licenses shall be signed by the signature or by the facsimile signature of the Secretary of Finance and shall each bear the date of issue."

Section 5. Amend Chapter 21, Title 30, Delaware

Code, by adding to the end thereof a new Section 2121, to read as follows:

"Section 2121. Prorationing of License Fees for Part-Year Licensees. In the case of any person making an initial application for a business or occupational license pursuant to the provisions of Chapter 23, Chapter 27, Chapter 29, or Chapter 43 of this Part, the basic annual license fee for such initial year specified therein shall be reduced pro-rata by the portion attributable to the number of full calendar months of the license year that have expired prior to the issuance of the license."

Approved July 8, 1976