CHAPTER 167

FORMERLY

HOUSE BILL NO. 11

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND TITLE 9 OF THE DELAWARE CODE RELATING TO COLLECTION OF TAXES. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend §8604, Chapter 86, Title 9, Delaware Code by striking the words "delivered to him" wherever such words appear in subsection (a) and by substituting in lieu thereof the word "postmarked".

Section 2. Amend subsection (c), §8312, Chapter 83, Title 9, Delaware Code by adding after the designation "30 days" the words by postmark date".

Approved July 15, 1991