2018 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
CHAPTER 23. ACCOUNTING AND DISTRIBUTION
Subchapter IV Nondomiciliary Decedents' Estates
§ 2357. Construction of subchapter.

Universal Citation: 12 DE Code § 2357 (2018)

This subchapter shall be liberally construed in order to ensure that the domiciliary state of any nondomiciliary decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2357; 59 Del. Laws, c. 384, § 1.

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