HOUSE BILL NO. 361
AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO THE PENALTY FOR LATE FILED WITHHOLDING TAX RETURNS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §1195(d) of Title 30, Delaware Code, by striking said subsection (d) in its entirety and relettering the remaining subsections accordingly.
Section 2. This Act shall apply with respect to withholding tax returns due after April 1, 1979.
Approved February 4, 1979