2012 Delaware Code
Title 30 - State Taxes
CHAPTER 15. ESTATE TAX
§ 1505. Returns; time to file return and pay tax [Effective July 1, 2013]

(a) Duty to file return. -- An estate tax return shall be filed pursuant to this chapter in all cases when:

(1) A resident decedent or a nonresident decedent having real or tangible personal property situated in this State is required to file a federal estate tax return; and

(2) The federal estate tax laws allow a credit for state death taxes paid for estates of decedents dying on the date of death of such resident and nonresident decedent, regardless of whether a credit is allowed on the federal estate tax return of such resident or nonresident decedent.

(b) Time to file return. -- The estate tax returns required by this chapter shall be filed on or before the due date for the federal estate tax return (with regard to extensions).

(c) Time and place for payment of tax. -- The personal representative shall, without assessment, notice or demand, pay any tax due thereon to the Division of Revenue on or before the date fixed for filing the return. The Director of Revenue shall prescribe the place for filing any return, declaration, statement or other document required pursuant to this chapter and for the payment of any tax.

71 Del. Laws, c. 353, § 22; 75 Del. Laws, c. 198, § 1; 77 Del. Laws, c. 85, §§ 5, 10.;