Delaware · House Bill 159 · 152nd General Assembly
Department of Revenue/Updates
HB 159Sponsored by
Paul S. BaumbachPassed one chamber, then died
IntroducedMay 16, 2023
In committeeMay 16, 2023
Passed the HouseJun 13, 2023
Died
To the governor
Became law
What it does
The legislature's own summary of the bill, or its official long title.
The statute in Section 1 is revised to establish that a judgment of record obtained as a result of the Director of Revenue filing the certificate under section 554 of Title 30 of the Delaware Code constitutes a judgment of record of which notice is presumed against the estate of the decedent regardless of the county in this State in which letters are granted. Section 2 modifies the deadline for having a June meeting…
Read the full title (174 words)
The statute in Section 1 is revised to establish that a judgment of record obtained as a result of the Director of Revenue filing the certificate under section 554 of Title 30 of the Delaware Code constitutes a judgment of record of which notice is presumed against the estate of the decedent regardless of the county in this State in which letters are granted. Section 2 modifies the deadline for having a June meeting of DEFAC to account for the for the new Juneteenth holiday. Section 3 enables 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 1 of this Act applies to decedents on or at the effective date of this legislation.
Every action
4 steps, oldest first, as the legislature records them.
CommitteeIntroduced and Assigned to Revenue & Finance Committee in House · House Revenue & Finance
CommitteeReported Out of Committee (Revenue & Finance) in House with 2 Favorable, 7 On Its Merits · House Revenue & Finance
HousePassed By House. Votes: 21 YES 15 NO 5 ABSENT21–15 vote
CommitteeAssigned to Elections & Government Affairs Committee in Senate · Senate Elections & Government Affairs
Roll calls
1 recorded vote: 1 on the floor, 0 in committee. Each shows how every member voted.
Passed By House. Votes: 21 YES 15 NO 5 ABSENT · Full House