CHAPTER 386

FORMERLY

SENATE BILL NO. 277

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXATION.

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

Section 1. Amend § 356(b), Title 30 of the Delaware Code by inserting between the words “preparer” and “or” the punctuation and words “, filed as 2-D bar code or using other electronic preparation media”.

Section 2. This Act shall be effective with respect to tax periods commencing after December 31, 2005.

Approved July 10, 2006