Delaware General Assembly

Senate Elections & Government Affairs 6/13/23

Awaiting consideration in Committee

5/16/23

Baumbach

Sen. Brown, Mantzavinos
Rep. Dorsey Walker

Sen. Poore, Walsh

AN ACT TO AMEND TITLE 12, TITLE 29, AND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES.

The statute in Section 1 is revised to establish that a judgment of record obtained as a result of the Director of Revenue filing the certificate under section 554 of Title 30 of the Delaware Code constitutes a judgment of record of which notice is presumed against the estate of the decedent regardless of the county in this State in which letters are granted. Section 2 modifies the deadline for having a June meeting of DEFAC to account for the for the new Juneteenth holiday. Section 3 enables the Department of Finance and the Division of Revenue to fully administer and enforce taxes where jurisdiction is assigned by the Delaware Code without reference to any specific Title. This avoids the need to revise applicable provisions of Title 30 (by enumerating each applicable title) when changes to the law make the Department responsible for the administration and enforcement of tax and tax-related laws established outside of Title 30. Section 1 of this Act applies to decedents on or at the effective date of this legislation.

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Takes effect upon being signed into law

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