Delaware General Assembly

Signed 7/25/18

The General Assembly has ended, the current status is the final status.

4/25/18

Bushweller

Reps. Paradee, M. Smith

Sen. Delcollo
Reps. Hensley, Lynn, B. Short, K. Williams

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO WITHHOLDING OF INCOME TAX ON SALE OR EXCHANGE OF REAL ESTATE BY NONRESIDENTS.

This Act exempts the transfer of real estate acquired by foreclosure or deed in lieu of foreclosure from nonresident income tax withholding requirements. This Act also makes technical corrections to conform existing law to the standards of the Delaware Legislative Drafting Manual.

81:363

35

7/1/18

N/A

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