DE HB159

Amends Title 12 to establish that tax judgments filed by the Director of Revenue under Title 30 § 554 are presumed noticed against a decedent's estate regardless of which county granted letters of administration.

Changes the June revenue estimate reporting deadline from June 20 to June 21 under Title 29 § 6534 to accommodate the Juneteenth holiday.

Revises Title 30 tax enforcement provisions (§§ 564, 571-575) to broadly reference taxes "subject to administration and enforcement by the Department of Finance" rather than enumerating specific tax titles, allowing jurisdiction without legislative amendments when new tax laws are added.

Makes the Act severable if any provision is found invalid.

Section 1 takes effect for decedents on or after the date of enactment.