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2020 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 23. Accounting and Distribution
Subchapter IV. Nondomiciliary Decedents’ Estates
§ 2351 Definitions.
Universal Citation: 12 DE Code § 2351. (2020)
§ 2351. Definitions. 42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2351; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186,, § 1;
As used in this subchapter:
(1) “Death tax” and “death taxes” include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent's death.
(2) “Domiciliary state” means the jurisdiction in which the decedent was domiciled at the time of the decedent's death.
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