House Bill 392
149th General Assembly (Present)
Becomes effective upon date of signature of the Governor or upon date specified
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION.
Section 1 of this Act provides that the Director of Revenue shall make tax returns available via the Internet on or before January 15 of each tax year. Section 2 of this Act clarifies that a judgment lien, as opposed to the underlying judgment, filed by the Division of Revenue continues for 20 years. This makes the statutory language consistent with applicable case law. Section 3 of this Act authorizes the Division of Revenue to enter into agreements to share information with agencies on whose behalf the Division receives and processes tax returns and payments. Section 4 of this Act provides that estimated tax payments will not be required unless the taxpayer expects to owe more than $800. Sections 5 and 6 of this Act provide that licensees who operate amusement and vending machines are not obligated to affix a license to the machines because the Division of Revenue has not issued vending machine stamps for many years because of the cost to have them printed. Section 7 of this Act provides that if any of the provisions are found to be unconstitutional, the remaining provisions will stand. Section 8 of this Act provides that Section 4 of this Act applies for tax years commending after December 31, 2017.