CHAPTER 445

FORMERLY

SENATE BILL NO. 354

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