CHAPTER 102

FORMERLY

HOUSE BILL NO. 264

AN ACT TO AMEND CHAPTER 11, TITLE 30 OF THE DELAWARE CODE RELATING TO INSPECTION OF RETURNS.

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

Section 1. Amend Section 1242, Chapter 11, Title 30 of the Delaware Code by designating existing Section 1242 as subsection (a) of said Section and add to Section 1242 a new subsection (b) to read as follows:

"(b) Notwithstanding any other provision of this Section or Section 1241 of this Title, the Director of Revenue is specifically authorized to enter into an agreement with the Delaware Department of Labor to provide for the inspection of any tax return filed under this Title (other than Chapters 30, 51, and 52); provided, however that such inspection shall be pursuant to the Department of Labor's duties under Title 19 of the Oelaware Code and may be subject to such additional requirements as may be imposed by the Director of Revenue."

Approved July 8, 1987.