Delaware General Assembly


CHAPTER 322

STATE REVENUE RESPECTING PENALTY FOR FAILURE OF MOTOR FUEL DISTRIBUTOR TO REPORT TAXES

AN ACT AMENDING CHAPTER 6 OF THE REVISED CODE 07 DELAWARE, 1935, ENTITLED "STATE REVENUE," IN RESPECT OF THE PENALTY FOR FAILURE OF ANY DISTRIBUTOR OF MOTOR FUEL TO REPORT OR PAY TAXES PROMPTLY.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Chapter 6 of the Revised Code of Delaware, 1935, be and the same hereby is amended by striking out the period at the end of 214. Sec. 180. thereof, substituting a colon therefor, and adding the following clauses thereto:

"Provided, (a) in the event any such report or payment be deposited in the United States Mail with postage prepaid in sufficient time to reach the State Highway Department in the ordinary course of such mails on or before the last calendar day of a given calendar month, or the next business day if the last calendar day thereof be a legal holiday, then in such event the same shall conclusively be deemed to have been duly and timely received by said Department on the last business day of such calendar month; and (b) in the event any such report and payment be filed and paid within five (5) business days after the time prescribed therefor by this Section, then in such event the penalty to be added thereto, as aforesaid, shall be but two per centum of the amount of the tax due, which penalty shall immediately accrue and thereafter the tax and such penalty shall bear interest until paid, as aforesaid."

Approved June 5, 1951.