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35 chapters · 741 sections in this title.
12 Del. C. § 2301. Rendering of accounts; extension of time; appeal; authority of Register of Wills and Court of Chancery.
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§ 2301. Rendering of accounts; extension of time; appeal; authority of Register of Wills and Court of Chancery. (a) Every executor or administrator shall render an account of their administration to the Court of Chancery, in money, every year from the date of their letters until …
12 Del. C. § 2302. Notice of filing of account; waiver; exceptions.
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§ 2302. Notice of filing of account; waiver; exceptions. (a) Every account filed by an executor or administrator shall be accompanied by a statement of the names and mailing addresses of each beneficiary entitled to share in the distribution of the estate. In addition, such state…
12 Del. C. § 2303. Recording of account; fees; evidence.
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§ 2303. Recording of account; fees; evidence. (a) All accounts and settlements of executors and administrators as the same shall be passed by the Court of Chancery shall be recorded by the Register of Wills of the several counties in uniform books. The Register shall also maintai…
12 Del. C. § 2304. Estate tax returns or affidavits.
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§ 2304. Estate tax returns or affidavits. (a) Whenever a return required under Chapter 15 of Title 30 has been filed and the correct tax and additions to tax, if any, have been paid, a certificate to that effect shall be filed by the Director of Revenue with the Register of Wills…