DE HB144 | 2013-2014 | 147th General Assembly
Status
Completed Legislative Action
Spectrum: Moderate Partisan Bill (Democrat 9-2)
Status: Passed on July 24 2013 - 100% progression
Action: 2013-07-24 - Signed by Governor
Text: Latest bill text (Draft #1) [HTML]
Spectrum: Moderate Partisan Bill (Democrat 9-2)
Status: Passed on July 24 2013 - 100% progression
Action: 2013-07-24 - Signed by Governor
Text: Latest bill text (Draft #1) [HTML]
Summary
This Act clarifies and reaffirms the General Assembly’s intent that the Division of Revenue has a single set of rules found in Chapter 5 of Title 30 governing how it administers, enforces, and collects State taxes. Before 1992, the laws declaring the procedures, administration, and enforcement of the laws administered and enforced by the Division of Revenue were interspersed throughout more than two dozen chapters of Title 30 of the Delaware Code. In an effort to simplify and streamline administration, and with the stated intent to, “create a new Chapter 5, into which the provisions for administration, enforcement, and collection of most of the State revenue can be consolidated” and, “…provide one set of rules applicable to all types of tax collected by the Division which will govern the actions of the Division of Revenue and protect the rights of the taxpayer,” the General Assembly consolidated into a new Chapter 5 one set of procedural rules intended to apply to all the taxes collected by the Division of Revenue. (68 Del. Laws, c. 187, 1) Since that time, changes in Chapter 5 and other Chapters of Title 30 have not always been consistently coordinated, resulting in unintended gaps in the code. By substituting a broader classification of statutes (i.e. “Parts” of Title 30 instead of “Chapters”), Section 1 of this Act clarifies that the General Assembly intended that the provisions of Title 30, Chapter 5 of the Delaware Code relating to taxpayer’s rights of procedural due process and the administration and enforcement of the revenue laws of this State apply to all statutes relating to taxes, credits, deductions, exclusions and exemptions administered by the Department of Finance, Division of Revenue as they have existed and may from time to time in the future be amended. Sections 2 and 3 of this Act substitute references to entities and existing subsections of the Delaware Code for the references and subsections that have been replaced or repealed. Section 4 of this Act deletes a cross-reference to a now-repealed provision of the Delaware Code. Section 5 of this Act clarifies the definition of “person” for purposes of 535(e) of Title 30 to ensure that the provision applies to pass-through entities, as defined in 1601 of Title 30.
Title
An Act To Amend Title 30 Of The Delaware Code Relating To Procedure, Administration, And Enforcement Of Taxes.
Sponsors
Roll Calls
2013-06-30 - Senate - Senate Third Reading (Y: 20 N: 0 NV: 0 Abs: 1) [PASS]
2013-06-06 - House - House Third Reading (Y: 39 N: 0 NV: 0 Abs: 2) [PASS]
2013-06-06 - House - House Third Reading (Y: 39 N: 0 NV: 0 Abs: 2) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2013-07-24 | House | Signed by Governor |
| 2013-06-30 | Senate | Passed by Senate. Votes: Passed 20 YES 0 NO 0 NOT VOTING 1 ABSENT 0 VACANT |
| 2013-06-30 | Senate | Reported Out of Committee (FINANCE) in Senate with 4 On Its Merits |
| 2013-06-06 | Senate | Assigned to Finance Committee in Senate |
| 2013-06-06 | House | Passed by House of Representatives. Votes: Passed 39 YES 0 NO 0 NOT VOTING 2 ABSENT 0 VACANT |
| 2013-05-15 | House | Reported Out of Committee (REVENUE & FINANCE) in House with 3 Favorable, 7 On Its Merits |
| 2013-05-14 | House | Introduced and Assigned to Revenue & Finance Committee in House |
