CHAPTER 118

FORMERLY

HOUSE BILL NO. 256

AN ACT TO REPEAL CHAPTER 35, TITLE 30 OF THE DELAWARE CODE RELATING TO EXPRESS COMPANIES, AND TO REPEAL CHAPTER 37, TITLE 30 OF THE DELAWARE CODE RELATING TO THE IMPOSITION OF A TAX ON THE BUSINESS OF TRANSPORTING PASSENGERS BY STEAM POWER, AND TO AMEND CHAPTER 54,TITLE 30 OF THE DELAWARE CODE RELATING TO THE REALTY TRANSFER TAX AND CHAPTER 53, TITLE 30, OF THE DELAWARE CODE, RELATING TO COMMISSIONS PAID TO CIGARETTE TAX AFFIXING AGENTS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE: Section 1. Chapter 35, Title 30 of the Delaware Code is hereby repealed.

Section 2. Chapter 37, Title 30 of the Delaware Code is hereby repealed.

Section 3. Amend Section 5401, Chapter 54, Title 30, Delaware Code by striking subsection (1) (m) in its entirety and substituting in lieu thereof the following:

"(m) Any conveyance to or from the United States, this State, or to or from any of their instrumentalities, agencies, or political subdivisions and the University of Delaware:"

Section 4. Amend Section 5318, Chapter 53, Title 30 of the Delaware Code by striking the words "twenty cigarettes" as they appear in Subsection (b) thereof and inserting in lieu thereof the words "twenty or more cigarettes".

Section 5. Effective Date. Sections 1 through 3 of this Act shall be effective on July I, 1985. Section 4 of this act shall become effective on the date of enactment.

Approved July 3, 1985