CHAPTER 153

FORMERLY

HOUSE BILL NO. 218

AN ACT TO AMEND CHAPTER 11, PART D, TITLE 30 OF THE DELAWARE CODE, RELATING TO DECLARATIONS OF ESTIMATED TAX.

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

Section 1. Amend §1169, Chapter 11, Part II, Title 30 of the Delaware Code by striking subsection (a), and substituting in lieu thereof the following:

"(a) Every resident and non-resident individual shall make a declaration of his estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $100.00."

Section 2. Effective Date.

This Act shall apply to taxable years beginning after December 31, 1983.

Approved July 13, 1983.