CHAPTER 412

FORMERLY

HOUSE BILL NO. 398

AN ACT TO AMEND TITLES 30 AND 6 OF THE DELAWARE CODE RELATING TO TAXATION.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):

Section 1. Amend § 1902(b) of Title 30 of the Delaware Code by striking paragraphs "(11)", "(12)" and "(13)" in their entirety and re-designating the remaining paragraphs of § 1902 accordingly.

Section 2. Amend § 2301 of Title 30 of the Delaware Code by striking subsections "(q)" and "(r)" in their entirety.

Section 3. Amend § 2301(a) of Title 30 of the Delaware Code by striking paragraphs "(9)" and "(10)" in their entirety and re-designating the remaining paragraphs of § 2301 accordingly.

Section 4. Amend Chapter 74 of Title 6 of the Delaware Code by striking said Chapter in its entirety.

Section 5. This Act shall be effective with respect to tax periods commencing after December 31, 2001.

Approved July 10, 2006