Delaware General Assembly


CHAPTER 179

AN ACT TO AMEND SECTION 1183 (d), TITLE 30, DELAWARE CODE, RELATING TO PAYMENT OF REFUNDS.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. 1183 (d), Chapter 11, Title 30, Delaware Code, is amended by striking out paragraph (d) and inserting in lieu thereof the following:

(d) No refund or abatement, or credit of excess payment in excess of $1,000 shall be made until the same has been approved by the Tax Board or a majority thereof either at a recorded meeting or in writing.

Approved December 17, 1963.