CHAPTER 205

FORMERLY

HOUSE BILL NO. 167

AN ACT TO AMEND CHAPTER 52, TITLE 30 OF THE DELAWARE CODE, RELATING TO MOTOR CARRIER REPORTING REQUIREMENTS.

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

Section 1. Amend subsection (a), Section 5204, Chapter 52, Title 30, Delaware Code by

striking the third sentence in its entirety and substituting in lieu thereof the following sentence:

When the amount of the credit to which a motor carrier Is entitled for any reporting period exceeds the amount of the tax for which such carrier is ilable for that same period, such excess shall, upon application within two years from the end of said period and supported by such evidence as the Department may require, be allowed as a credit against the tax for which such carrier would be otherwise liable or at the carrier's request be refunded."

Section 2. Amend subsection (b), Section 5204, Chapter 52, Title 30, Delaware Code by striking the first sentence in its entirety and substituting in lieu thereof the following:

"The Department of Public Safety shall allow such refund only upon receipt of a bona fide claim subject to criteria established under promulgated regulations."

Approved February 2. 1988