HOUSE BILL NO. 34
AN ACT MAKING AN APPROPRIATION TO THE DIVISION OF REVENUE TO PAY A REFUND TO DISTRIBUTORS OF TOBACCO PRODUCTS WHO WERE EXEMPTED FROM TAXATION ON GROSS RECEIPTS.
WHEREAS, by Chapter 273, Volume 60, Laws of Delaware, retail and wholesale distributors of tobacco products were exempted from paying a gross-receipts tax computed on a base that included State excise taxes on cigarettes; and
WHEREAS, retail and wholesale distributors of tobacco products nevertheless paid into the State during FY 1970 the sum of $18,600; and
WHEREAS, this sum should now be refunded to the wholesale and retail distributors of cigarettes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. There is hereby appropriated to the Division of Revenue the sum of $18,600 to be used to refund to retail and wholesale distributors of cigarettes sums paid by them during FY 1970, although they had been exempted by Chapter 273, Volume 60, Laws of Delaware from paying a gross-receipts tax based on the State excise tax on cigarettes.
Section 2. This Act is a supplementary appropriation act and the funds hereby appropriated shall be paid from the General Fund of the State Treasury from moneys not otherwise appropriated.
Section 3. The funds herein appropriated shall be expended only in the manner set forth herein and any funds appropriated but unexpended by June 30, 1977, shall revert to the General Fund.
Approved January 15, 1977.