HB 324 Summary

• Repeals bond requirement for Division of Revenue officers, agents, and employees regarding faithful performance of their duties.

• Expands Department of Finance and Division of Revenue authority to administer and enforce all taxes assigned by Delaware Code without limiting references to specific titles.

• Authorizes Division of Revenue to collect local lodging taxes under Title 9 § 8112 on behalf of counties and enter into coordination agreements.

• Transfers and reorganizes the Organ and Bone Marrow Transplantation Tax Credit from Chapter 20E to Chapter 11 (personal income tax) of Title 30 for proper statutory placement.

• Replaces "trailer park" terminology with "recreational vehicle park" in occupational licensing provisions and includes technical conforming changes to Delaware Legislative Drafting Manual standards.