CHAPTER 412
FORMERLY
HOUSE BILL NO. 398
AN ACT TO AMEND TITLES 30 AND 6 OF THE DELAWARE CODE RELATING TO TAXATION.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):
Section 1. Amend § 1902(b) of Title 30 of the Delaware Code by striking paragraphs "(11)", "(12)" and "(13)" in their entirety and re-designating the remaining paragraphs of § 1902 accordingly.
Section 2. Amend § 2301 of Title 30 of the Delaware Code by striking subsections "(q)" and "(r)" in their entirety.
Section 3. Amend § 2301(a) of Title 30 of the Delaware Code by striking paragraphs "(9)" and "(10)" in their entirety and re-designating the remaining paragraphs of § 2301 accordingly.
Section 4. Amend Chapter 74 of Title 6 of the Delaware Code by striking said Chapter in its entirety.
Section 5. This Act shall be effective with respect to tax periods commencing after December 31, 2001.