Del. Code tit. 30 § 501

Current through 2024 Legislative Session Act Chapter 269

Section 501 - [See Note] Application of this chapter

For tax periods beginning on or after January 1, 1992, except where in conflict with a specific provision within another chapter of this title or, where applicable, a specific provision of Title 4 or Title 16 or a rule of the Delaware Alcoholic Beverage Control Commission, this chapter shall govern the administration, procedures and enforcement of the State revenue laws provided for under Parts II, III, IV (except Chapters 51 and 52), V, and VI of this title; subchapter VII of Chapter 5 of Title 4; and Chapter 101 of Title 16.

30 Del. C. § 501

Amended by Laws 2013, ch. 142,s 1, eff. 7/24/2013.

68 Del. Laws, c. 187, §1; 71 Del. Laws, c. 385, § 3; 74 Del. Laws, c. 137, § 5.;

Section 15 of the enacting legislation provides that the 2023 amendment to this section takes effect upon the later of the following: (a) Publication in the Register of Regulations of a notice by the Controller General that the funds required to implement this Act have been appropriated. (b) Upon enactment.

This section is set out more than once due to postponed, multiple, contingent, or conflicting amendments.