CHAPTER 310
FORMERLY
HOUSE BILL NO. 264
AN ACT TO AMEND CHAPTER II, TITLE 30, DELAWARE CODE RELATING TO EXTENSION OF TIME FOR FILING A STATE PERSONAL INCOME TAX RETURN OR OTHER REQUIRED DOCUMENT.
Section 1. Amend §1171, Chapter II, Title 30 of the Delaware Code by striking subsection (a) of said section in its entirety and by substituting in lieu thereof a new subsection (a) to read as follows:
"(a) The State Tax Commissioner may grant a reasonable extension of time for payment of income tax or estimated tax, or any installment thereof, or for filing any return, declaration, statement or other document required, on such terms and conditions as he may require."