The legislature's own summary of the bill, or its official long title.
This Act makes several changes to the Code relating to the Department of Finance. Section 1 removes a bond requirement for Division of Revenue officers, agents, or employees for faithful performance of their duties. Sections 2 and 3 enable 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…
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This Act makes several changes to the Code relating to the Department of Finance. Section 1 removes a bond requirement for Division of Revenue officers, agents, or employees for faithful performance of their duties. Sections 2 and 3 enable 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 4 provides the Division of Revenue the ability to collect the lodging tax imposed under § 8112 of Title 9 on behalf of a county in the State of Delaware and enter into an agreement with a county in the State of Delaware to coordinate the collection process. Sections 5 and 6 transfer and reorganize the personal income tax aspects of the Organ and Bone Marrow Transplantation Tax Credit statute to appear within the appropriate personal income tax subchapter in Chapter 11 of Title 30. Section 7 replaces the term “trailer park” with “recreational vehicle park” to clarify license procedures. This Act makes technical changes to existing Code to conform with the Delaware Legislative Drafting Manual.
Every action
7 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 4 Favorable, 3 On Its Merits · House Revenue & Finance
HousePassed By House. Votes: 33 YES 4 NO 4 ABSENT33–4 vote
CommitteeAssigned to Elections & Government Affairs Committee in Senate · Senate Elections & Government Affairs
CommitteeReported Out of Committee (Elections & Government Affairs) in Senate with 1 Favorable, 4 On Its Merits · Senate Elections & Government Affairs