Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 1701. Definitions.
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§ 1701. Definitions. As used in this chapter: (1) “Death tax” means any tax levied by a state on account of the transfer of or shifting of economic benefits in property at death or in contemplation thereof or intended to take effect in possession or enjoyment at or after death, w…
30 Del. C. § 1702. Election to invoke chapter.
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§ 1702. Election to invoke chapter. Where this State and 1 or more other states each claims that it was the domicile of a decedent at the time of death and where no judicial determination of domicile for death tax purposes has been made in any of such states, any executor or the …
30 Del. C. § 1703. Compromise of death taxes due this State.
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§ 1703. Compromise of death taxes due this State. In any case in which an election is made as provided in § 1702 of this title and not rejected, the Secretary of Finance may enter into a written agreement with the other taxing officials involved and with the executors to accept a…
30 Del. C. § 1704. Arbitration of domicile of decedent.
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§ 1704. Arbitration of domicile of decedent. If it shall appear that an agreement cannot be reached as provided in § 1703 of this title, or if 1 year shall have elapsed from the date of the election, the domicile of the decedent at the time of death solely for death tax purposes …
30 Del. C. § 1705. Penalty and interest for nonpayment of tax.
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§ 1705. Penalty and interest for nonpayment of tax. In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the…
30 Del. C. § 1706. Reciprocal application.
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§ 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;