CHAPTER 183

FORMERLY

HOUSE BILL NO. 378

AN ACT TO AMEND CHAPTER 91 OF TITLE 7 OF THE DELAWARE CODE RELATING TO TAXATION OF PETROLEUM AND PETROLEUM PRODUCTS.

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

Section 1. Amend §9114, Title 7 of the Delaware Code by adding to said section a new subsection (d) as follows:

"(d) Notwithstanding the provisions of subsection (a) of this section, with regard to gross receipts received after June 30, 1991, and before April 1, 1992, for purposes only of this section but not for other taxes applied against gross receipts on petroleum products in Chapter 29 of Title 30, the term 'petroleum or petroleum products' shall not include crude oil."

Section 2. If any provision of this Act or the application thereof to any person or circumstances is held invalid, the invalidity shall not affect other provisions or applications of this Act which can be given effect without the invalid provision or application, and to this end the provisions of this Act are severable.

Approved July 17, 1991.