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2011 Delaware Code
Title 30 - State Taxes
CHAPTER 13. INHERITANCE
Subchapter I. Property Subject to Tax

TITLE 30 State Taxes Income, Inheritance and Estate Taxes CHAPTER 13. INHERITANCE Subchapter I. Property Subject to Tax

§§ 1301-1314. Definitions; property included in gross estate -- resident decedent; property included in gross estate -- nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property.

Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.

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