CHAPTER 113

FORMERLY

SENATE BILL NO. 149

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO MAILING OF PERSONAL INCOME TAX RETURNS.

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

Section 1. Amend § 356, Title 30 of the Delaware Code, by striking said section in its entirety and substituting in lieu thereof a new section § 356 to read as follows:

"§ 356. Mailing tax return forms. (a) Except as provided in subsection (b) of this section, the Director of Revenue shall, on or before January 15 of each year, mail to the last recorded address of each person, fiduciary, partnership, or other entity that has made a return under Chapter 11 of this title during the preceding year a blank return for the purpose of filing a return for the preceding tax year.

(b) The Director of Revenue may, in his discretion and in lieu of the requirements of subsection (a) of this section, mail to any taxpayer who filed a tax return in the preceding year which was prepared by a paid tax preparer or filed in a manner other than by submission of a paper return, a notification setting forth: (1) the requirement of filing a tax return; and (2) methods by which the taxpayer may obtain a blank return, including the telephone numbers of the Division of Revenue and, if applicable, an internet site containing downloadable returns.".

Section 2. This Act shall be effective for mailing of returns and notifications with regard to tax years beginning after December 31, 1998.

Approved July 01,1999