Section 20E-103 - [Renumbered as 1118]Renumbered as Del. C. § 1118 by Laws 2023, ch. 366,s 6, eff. 8/15/2024.Added by Laws 2021 , ch. 440, s 1, eff. .The enacting legislation provides that with respect to the provisions set forth in §§ 20E-101, 20E-102, and 20E-103 of Section 1 of this Act, for publication in the Register of Regulations, the Secretary of Finance shall notify the Registrar of Regulations when the Division of Revenue has implemented the personal income tax release of the Integrated Revenue Administration System. Unless the Secretary of Finance provides notice of an earlier effective date in such notice for publication by the Registrar of Regulations, the provisions set forth in §§ 20E-101, 20E-102, and 20E-103 of Section 1 of this Act take effect on January 1 following the calendar year of publication of such notice.