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2018 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]
§ 2912. Uniformity of application and construction [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
Universal Citation: 12 DE Code § 2912 (2018)
In applying and construing this chapter, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact similar legislation.
79 Del. Laws, c. 159, § 1.
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