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2011 Delaware Code
Title 30 - State Taxes
CHAPTER 13. INHERITANCE
Subchapter III. Returns and Payment of Tax

TITLE 30 State Taxes Income, Inheritance and Estate Taxes CHAPTER 13. INHERITANCE Subchapter III. Returns and Payment of Tax

§§ 1341-1346. Inheritance tax returns; filing returns and payments -- time and place; filing returns and payments -- extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property.

Repealed by 71 Del.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

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