2015 Delaware Code
Title 30 - State Taxes
CHAPTER 15. ESTATE TAX

• § 1501 Definitions relating to this chapter.
• § 1502 Tax on transfers of resident estates.
• § 1503 Credit for taxes paid to another state; limitation.
• § 1504 Tax on transfers of nonresident estates.
• § 1505 Returns; time to file return and pay tax.
• § 1506 Collection and payment of tax out of estate; liability of the personal representative.
• § 1507 Assessment of tax; special lien for estate taxes.
• § 1508 Final settlement of executor's or administrator's accounts.
  • Repealed by 71 Del. Laws, c. 353, § 24, effective Jan. 1, 1999.;
• § 1509 , 1510. Refund of taxes erroneously paid; procedure and administration.
  • Repealed by 68 Del. Laws, c. 187, § 11, effective Aug. 9, 1991.;