FORMERLY
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO PERSONAL INCOME TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :
Section 1. Amend §1169(a), Title 30 of the Delaware Code, by striking the symbol and number “$100” as they appear in said subsection and by substituting in lieu thereof the symbol and number “$400”.
Section 2. This Act shall be effective for assessments of penalty made after December 31, 2000, with regard to tax periods commencing after December 31, 1999.
Approved July 18, 2000
