CHAPTER 14

FORMERLY

SENATE BILL NO. 33

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO DELAWARE TAXES.

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

Section 1. Amend § 563(a), Title 30 of the Delaware Code, by adding to the end of said subsection a new sentence, to read as follows:

"Such authority shall include, without limitation, the authority to require the rounding, according to conventional rules, of cents to whole dollars with regard to any line or set of lines on any return issued under this Title or Title 4." .

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

Section 3. This Act shall be effective for tax periods beginning after December 31, 1996.

Approved April 7, 1997