FORMERLY
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.
