CHAPTER 205
TEMPORARY COMMISSION TO STUDY APPROPRIATE LEGISLATION NEEDED TO ELIMINATE POSSIBLE DUPLICATION OF TAXES BASED ON DOMICILE
AN ACT PROVIDING FOR A TEMPORARY COMMISSION TO STUDY APPROPRIATE LEGISLATION NEEDED TO ELIMINATE POSSIBLE DUPLICATION OF TAXES BASED ON DOMICILE.
WHEREAS every person has at all times one domicile, and no person has more than one domicile at a time; and
WHEREAS in certain States, persons believing themselves to be residents of and domiciled in such State, have, nevertheless, been subject to taxation, based upon domicile, by still other States; and
WHEREAS it is desirable some form of legislation be enacted to meet conditions which will arise if citizens of Delaware are subjected to or threatened with taxation by other States on the claim that such citizens are domiciled in such other States; THEREFORE
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That a temporary commission be and there is hereby created for the purposes specified in the preamble hereof consisting of three persons to be appointed as follows: one member of the Senate to be appointed by the President Pro Tern of the Senate, one member of the House to be appointed by the Speaker of the House, and one member, who may be a State official, to be appointed by the Governor. Vacancies in the commission occurring from any cause shall be filled by the officer authorized to make the original appointment. The commission shall elect a chairman and may elect a vice-chairman from its membership, and the members shall serve without compensation.
Section 2. The duty of such commission shall be to make a thorough examination and study of cases in which an individual or
an estate has been subject to taxation by the State where such individual was domiciled and also by one or more other States claiming him as a citizen.
Section 3. The commission may hold public hearings and shall, if time permits, present to the General Assembly, during the current session, a bill which in the commissions' judgment will offer the best method of eliminating duplicate domiciliary taxation to the end that citizens shall pay taxes based upon domicile, in the State in which they are in fact domiciled and only in such State; and to the end that citizens of Delaware shall not be subject to taxation, based upon domicile, by other States also claiming them as citizens; and to the end that citizens of other States shall not be deterred from sojourning in Delaware by fear of such duplicate taxation. If in the judgment of the commission there is insufficient time to complete such a bill as referred to in the preceding paragraph then the commission will report its findings to the Governor for consideration upon any future convening of the General Assembly.