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2021 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 15. Letters Testamentary and Letters of Administration
Subchapter II. Bond
§ 1527. Liability for estate taxes and duties related thereto.
Universal Citation: 12 DE Code § 1527. (2021)
§ 1527. Liability for estate taxes and duties related thereto.
The bond of a personal representative shall be liable for all money received for taxes of this State or the United States or for any penalty assessed against the personal representative for failure to file a tax return of this State or the United States within the period prescribed by law.
25 Del. Laws, c. 225, § 4; Code 1915, § 149; 37 Del. Laws, c. 8, § 1; 40 Del. Laws, c. 10, § 1; Code 1935, § 140; 42 Del. Laws, c. 58, § 2; 12 Del. C. 1953, § 1523; 59 Del. Laws, c. 384, § 1; 63 Del. Laws, c. 282, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 353, § 4;
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