CHAPTER 144

FORMERLY

SENATE BILL NO. 201

AN ACT TO AMEND TITLE 30, OF THE DELAWARE CODE RELATING TO ASSESSMENT AND COLLECTION OF TAXES.

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

Section 1. Amend Section 531, Title 30 of the Delaware Code by adding a new subsection "(h)" to read as follows:

"(h) The running of the period of limitations provided for in this section on the making of assessments shall, in a case under Title II of the United States Code, be suspended for the period during which the Director is prohibited by reason of such case from making the assessment plus 60 days thereafter."

Section 2. Amend Section 553, Title 30 of the Delaware Code by adding a new subsection "(c) to read as follows:

"(e) The running of the period of limitations on collections provided for in this section shall, in a case under Title II of the United States Code, be suspended for the period during which the Director is prohibited from collecting by reason of such case plus 6 months thereafter."

Section 3. This Act shall be effective for cases under Title II of the United States Code on or alter the date on which this Act is enacted into law.

Approved July 3, 1997