CHAPTER 122

FORMERLY

SENATE BILL NO. 205

AN ACT TO AMEND CHAPTER 11, TITLE 30 OF THE DELAWARE CODE RELATING TO WITHHOLDING TAXES.

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

Section 1. Amend §1182, Chapter 11, Title 30 of the Delaware Code by inserting the following after the words "ninety days" as they appear in said Section:

"(Thirty days in the case of withholding taxes)".

Section 2. Amend §1183, Chapter 11, Title 30 of the Delaware Code by striking the phrase "(150 days if the taxpayer is outside the United States)" as it appears in the first sentence of said Section and substitute in lieu thereof the following:

"(30 days in the case of withholding taxes but 150 days if the taxpayer is outside the United States)".

Section 3. Amend §1185, Chapter 11, Title 30 of the Delaware Code by inserting the following after the phrase "90 days" as it appears therein:

"(30 days in the case of withholding taxes)".

Section 4. Amend §1201, Chapter 11, Title 3D of the Delaware Code by inserting the following after the phrase "90 days" as it appears therein:

"(30 days in the case of withholding taxes)".

Section 5. This Act shall be effective for proposed assessments made or refunds disallowed on or after the date of its enactment into law.

Approved July 8, 1987.