CHAPTER 440
FORMERLY
HOUSE BILL NO. 989
AN ACT TO AMEND CHAPTER 51, TITLE 30, DELAWARE CODE, RELATING TO REPORT DUE DATE OF DISTRIBUTORS AND SPECIAL FUEL USERS AND DEALERS.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend §5113(a) and (b) of Chapter 51,
Title 30, Delaware Code by striking the words "next to the last business" as the same appears in said Sections and substituting in lieu thereof the words "the twenty-fifth (25th)".
Section 2. Amend §5113(d) of Chapter 51, Title 30,
Delaware Code by striking said paragraph (d) in its entirety and substituting in lieu thereof a new paragraph (d) to read as follows:
"(d) The monthly statements or payments of tax as provided in §5114 of this Title, shall be considered to have been duly and timely filed if such statements or payments are deposited in the United States Mail with postage prepaid on or before the twenty-fifth (25th) day of a given calendar month; provided, however, that for good cause the Department of Public Safety may grant a Licensee a reasonable extension of time."
Section 3. Amend §5113 of Chapter 51, Title 30,
Delaware Code by adding thereto a new paragraph to be designated as paragraph (e) which new paragraph shall read as follows:
"(e) When the twenty-fifth (25th) day of a given month falls on a weekend or State Holiday, the due date of the statement and tax shall be the next following business day of the State."
Section 4. Amend §5136(a) of Chapter 51, Title 30,
Delaware Code by striking the words "next to the last business", as the same appears in the first paragraph of said Section and substituting in lieu thereof the words "twenty-fifth (25th)".
Section 5. Amend §5136(a) of Chapter 51, Title 30,
Delaware Code by striking the second paragraph in its entirety commencing with the words "Such reports...", and ending with the words, "extension of time" and substituting in lieu thereof a new paragraph to read as follows:
"Such report and payment will be considered to have been duly and timely filed if such report or payment is deposited in the United States Mail with postage prepaid on or before the twenty-fifth (25th) day of a given calendar month; provided, however, that for good cause the Department of Public Safety may grant a Licensee a reasonable extension of time."
Section 6. Amend §5136(a) of Chapter 51, Title 30,
Delaware by adding thereto a new paragraph to read as follows:
"When the twenty-fifth (25th) day of the month falls on a weekend or State Holiday, the due date of the report and tax shall be the next following business day of the State."