Fabio
78 lines
4.2 KiB
Markdown
78 lines
4.2 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION."
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description: "Section 1 of this Act provides that the statute of limitations period for a substantial underpayment of a license fee or gross receipts tax will commence at the end of the period for which the license is issued, in order to parallel the normal limitations period for the assessment of an underpayment of this type of tax. Section 2 of this Act provides that notice of a judgment must have been provided to the taxpayer not later than the date of the notice given prior to the revocation of a professional license resulting from non-payment of taxes."
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jurisdiction: "us/states/de"
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legislature: "Delaware General Assembly"
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session: "149"
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identifier: "HB 66"
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citation: "Delaware HB 66 (149)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Harris B. McDowell", "Helene M. Keeley"]
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version_count: 1
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action_count: 12
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vote_count: 3
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first_action: "2017-03-09"
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last_action: "2017-05-18"
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source: "openstates"
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source_identifier: "ocd-bill/61a88afa-3cd1-456a-8cb9-44d8eb689c1f"
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source_url: "https://legis.delaware.gov/BillDetail?LegislationId=25455"
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source_hash: "f775e7fdc66c3630047e6fd8da6973401cbc35450aa3304b2dc73686a653a6d1"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-de"]
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---
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# Delaware HB 66 (149) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATED TO TAX ADMINISTRATION.
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Section 1 of this Act provides that the statute of limitations period for a substantial underpayment of a license fee or gross receipts tax will commence at the end of the period for which the license is issued, in order to parallel the normal limitations period for the assessment of an underpayment of this type of tax. Section 2 of this Act provides that notice of a judgment must have been provided to the taxpayer not later than the date of the notice given prior to the revocation of a professional license resulting from non-payment of taxes.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=25455&legislationTypeId=1&docTypeId=2&legislationName=HB66)
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## Votes
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- SM — **35–0** (pass) · lower
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- SM — **41–0** (pass) · lower
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- SM — **19–0** (pass) · upper
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## Sponsors
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- Harris B. McDowell — primary (person)
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- Helene M. Keeley — primary (person)
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- David L. Wilson — cosponsor (person)
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- Edward S. Osienski — cosponsor (person)
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- F. Gary Simpson — cosponsor (person)
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- John J. Viola — cosponsor (person)
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- John L. Mitchell — cosponsor (person)
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- Paul S. Baumbach — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2017-03-09** Introduced and Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
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- **2017-03-15** Reported Out of Committee (Revenue & Finance) in House with 8 On Its Merits `committee-passage`
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- **2017-03-16** Amendment HA 1 to HB 66 - Introduced and Placed With Bill `amendment-introduction`
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- **2017-03-16** Amendment HA 1 to HB 66 - Passed In House by Voice Vote `amendment-passage`
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- **2017-03-16** Passed By House. Votes: 41 YES `passage`
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- **2017-03-16** Assigned to Finance Committee in Senate `introduction, referral-committee`
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- **2017-03-30** Reported Out of Committee (Finance) in Senate with 4 On Its Merits `committee-passage`
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- **2017-04-04** Amendment SA 1 to HB 66 - Introduced and Placed With Bill `amendment-introduction`
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- **2017-04-04** Amendment SA 1 to HB 66 - Passed By Senate. Votes: 19 YES 2 ABSENT `amendment-passage`
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- **2017-04-04** Passed By Senate. Votes: 19 YES 2 ABSENT `passage`
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- **2017-04-25** Passed By House. Votes: 35 YES 6 ABSENT `passage`
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- **2017-05-18** Signed by Governor `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/61a88afa-3cd1-456a-8cb9-44d8eb689c1f`. Confidence: reported (aggregated from official Delaware legislature records).
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