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]
§ 2914. Delayed application [Effective Jan. 1, 2014, but see this section for future applicability].
(a) Sections 2903 through 2907 of this title do not apply to the estate of a decedent who dies on or within 3 years after the effective date of this chapter, nor to the estate of a decedent who dies more than 3 years after the effective date of this chapter if the decedent continuously lacked testamentary capacity from the expiration of the 3-year period until the date of death.
(b) For the estate of a decedent who dies on or after January 1, 2014, to which §§ 2903-2907 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before January 1, 2014.
79 Del. Laws, c. 159, § 1.;