Reciprocal application.

30 Del. C. § 1706., under Interstate Compromise or Arbitration of Death Taxes.

30 Del. C. § 1706.

§ 1706. Reciprocal application. This chapter shall apply only to cases in which each of the states involved has a law substantially similar to this chapter.43 Del. Laws, c. 5, § 6; 30 Del. C. 1953, § 1706;