2012 Delaware Code
Title 30 - State Taxes
CHAPTER 15. ESTATE TAX
§ 1502. Tax on transfers of resident estates [Effective July 1, 2013]
(a) Imposition of tax. -- A tax is imposed upon the transfer of the property of every decedent who was a resident of this State at the time of death.
(b) Amount of tax. -- Except as provided in § 1503 of this title, the amount of the tax shall be the amount of credit allowable under the provisions of the federal estate tax laws for estate, inheritance, legacy and succession taxes paid to any state.
(c) [Repealed.]
71 Del. Laws, c. 353, § 19; 77 Del. Laws, c. 85, §§ 2, 3, 10.;
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