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2012 Delaware Code
Title 30 - State Taxes
CHAPTER 15. ESTATE TAX
§ 1501. Definitions relating to this chapter [Effective July 1, 2013]
Universal Citation:
30 DE Code § 1501 (2012 through 146th Gen Ass)
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As used in this chapter,
(1) "Estate tax" shall mean the tax imposed under this chapter.
(2) "Federal estate tax" shall mean the tax imposed under the United States Internal Revenue Code (26 U.S.C. § 2001 et seq.), as amended.
(3) "Personal representative" shall mean any executor or administrator of the decedent and, with respect to property which is included in the gross estate for federal estate tax purposes and which is not in the possession or control of the personal representative, any person in possession of such property.
(4) "State," except where the context otherwise indicates, shall mean this State or any other state of the United States or the District of Columbia.
71 Del. Laws, c. 353, § 18; 77 Del. Laws, c. 85, §§ 1, 10.;
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