CHAPTER 120

FORMERLY

HOUSE BILL NO. 138

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 21, TITLE 30 OF THE DELAWARE CODE TO REQUIRE THE DIVISION OF REVENUE TO NOTIFY ALL BUSINESSES AND MERCHANTS WHEN NEW TAXES OR RULES AND REGULATIONS AFFECTING TAXES ARE PUT INTO EFFECT.

WHEREAS, businessmen and merchants of record in Delaware are not as a matter of policy notified when new taxes are enacted or rules and regulations affecting taxes are promulgated; and

WHEREAS, the expansion of such laws and rules and regulations makes It impossible for the small merchant or businessman, who Is unable to employ a staff of attorneys and accountants, to know his responsibilities from month to month; and

WHEREAS, It frequently happens that small businesses do not know of a new impost until they are threatened by the Division of Revenue long after it has been approved; and

WHEREAS, while ignorance of law Is no excuse there is no excuse either for not bringing laws to the attention of the citizens, in this case small businessmen and merchants of record.

NOW, THEREFORE:

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Section 2103, Chapter 21, Title 30 of the Delaware Code Is amended by adding the following subsection:

"(h) Whenever any section of Part IR of this title is amended to affect taxes or licenses or rules or regulations are promulgated by the Division of Revenue which affect taxes or licenses, it shall be the duty of the Division of Revenue to give public notice of such changes. Such notification, where appropriate, shall be made when new forms are mailed to businesses and merchants.

(1) Notwithstanding the requirements set forth in subsection (h) of this Section, a claimed lack of notification of any changes in Part RI of this Title or in rules or regulations affecting taxes or licenses by a business or merchant shall not give rise to a cause of action against the Division of Revenue nor shall it eliminate or reduce any fines or penalties Incurred because of the failure of the business or merchant to comply with a new statute, rule or regulation."

Approved July 11, 1983