Delaware General Assembly

Out of Committee 4/17/24

Reported from Committee; to list ready for consideration (Ready List)

3/5/24

Baumbach

Sen. Hansen
Rep. Dorsey Walker

AN ACT TO AMEND TITLES 29 AND 30 OF THE DELAWARE CODE RELATING TO THE ADMINISTRATIVE RESPONSIBILITIES OF THE DEPARTMENT OF FINANCE.

This Act makes several changes to the Code relating to the Department of Finance. Section 1 removes a bond requirement for Division of Revenue officers, agents, or employees for faithful performance of their duties. Sections 2 and 3 enable 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 4 provides the Division of Revenue the ability to collect the lodging tax imposed under § 8112 of Title 9 on behalf of a county in the State of Delaware and enter into an agreement with a county in the State of Delaware to coordinate the collection process. Sections 5 and 6 transfer and reorganize the personal income tax aspects of the Organ and Bone Marrow Transplantation Tax Credit statute to appear within the appropriate personal income tax subchapter in Chapter 11 of Title 30. Section 7 replaces the term “trailer park” with “recreational vehicle park” to clarify license procedures. This Act makes technical changes to existing Code to conform with the Delaware Legislative Drafting Manual.

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Takes effect upon being signed into law

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