2017 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
CHAPTER 29. APPORTIONMENT OF ESTATE TAXES [EFFECTIVE UNTIL JAN. 1, 2014, BUT SEE § 2914 OF THIS TITLE FOR FUTURE APPLICABILITY]
§ 2902. Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution.
46 Del. Laws, c. 119, § 1; 47 Del. Laws, c. 405, § 1; 12 Del. C. 1953, § 2902.;
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