House Bill 142

147th General Assembly (2013 - 2014)

Bill Progress

Signed 7/16/13
The General Assembly has ended, the current status is the final status.

Bill Details

5/14/13
Sen. McDowell
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE PERTAINING TO THE PENALTIES FOR FAILURE TO FILE A TAX RETURN.
The Act caps the penalty for failure to file a tax return at 50% of the amount of tax required to be shown on the unfiled return (75% in the case of fraudulent returns).
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Takes effect upon being signed into law
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