CHAPTER 130

FORMERLY

HOUSE BILL NO. 402

AN ACT TO REPEAL CHAPTER 14, TITLE 30, DELAWARE CODE RELATING TO GIFT TAX.

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

Section 1. Repeal Chapter 14, Title 30, Delaware Code in its entirety.

Section 2. This Act shall apply to gifts made on or after January 1, 1998.

Approved July 1, 1997