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41 chapters · 626 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 …