CHAPTER 344
FORMERLY
HOUSE BILL NO. 520
AN ACT TO AMEND CHAPTER 5 OF TITLE 30 OF THE DELAWARE CODE, RELATING TO THE FILING OF TAX RETURNS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §513 of Title 30 of the Delaware Code by adding at the end thereof the following sentence: "The Director may permit the filing of returns by electronic means and may by rule or regulation specify the form and content of such electronic filing. Nothing in this section however, shall prevent the Director from requiring filing of returns by means of magnetic media.".
Approved July 10, 1992