CHAPTER 123

FORMERLY

SENATE BILL NO. 151

AN ACT TO AMEND CHAPTER 31 OF TITLE 25 OF THE DELAWARE CODE RELATING TO FEDERAL LIENS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (three-fifths of all members elected to each house thereof concurring therein):

Section 1. Amend Section 3102(c)(1) of Title 25 of the Delaware Code by (a) deleting the word "or" immediately after the word "corporation" and substituting in its place the punctuation mark ",", (b) adding immediately after the word "partnership" the words "or limited liability company", and (c) deleting the phrase "defined in the internal revenue laws of the United States" and substituting in its place the phrase "described in Titles 6 and 8 of the Delaware Code".

Section 2. Amend Section 3102(c)(2) of Title 25 of the Delaware Code by adding immediately after the word "trust" the words "or other entity".

Section 3. Amend Section 3102(c)(4) of Title 25 of the Delaware Code by adding immediately after the word "cases," the phrase "including but not limited to an individual conducting business as a sole proprietorship,".

Approved June 30, 1997