There Is a Newer Version of the Delaware Code
2012 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
CHAPTER 29. APPORTIONMENT OF ESTATE TAXES
- § 2901. Proration of state and federal estate taxes; method.
- § 2902. Duty of executor, administrator or other fiduciary to pay tax before distribution.
- § 2903. Recovery of proportionate tax from persons receiving taxable property which did not come into possession of executor or administrator; jurisdiction of Court of Chancery.
- § 2904. Executor's or administrator's obligation to distribute property before person entitled has paid pro rata tax or furnished security.
- § 2905. Jurisdiction of and proceedings in the Court of Chancery; petition, order, parties, hearings; appointment of guardians.
- § 2906. Limitation on application of chapter.
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