CHAPTER 39

FORMERLY

HOUSE BILL NO. 18

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXATION ON THE DISTRIBUTION AND USE OF PUBLIC UTILITIES.

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 § 5501(1), Title 30, Delaware Code, by striking the phrase “is a public utility” as it appears in paragraph b. of said subsection and substituting in lieu thereof the phrase “and electricity are public utilities”.

Section 2. Amend § 5501, Title 30, Delaware Code, by inserting the phrase “or electricity” following the word “gas” wherever it appears in subsections (3) and (6) of said section.

Section 3. Amend § 5502(b)(3), Title 30, Delaware Code, by inserting the phrase “or electricity” following the word “gas” wherever it appears in said paragraph.

Section 4. Amend § 5503 and § 5504, Title 30, Delaware Code, by inserting the phrase “or electricity” following the word “gas” wherever it appears in said sections.

Section 5. This Act is effective for utility services and commodities delivered after October 1, 1999.

Approved May 18,1999