2021 Delaware Code
Title 30 - State Taxes
Chapter 17. Interstate Compromise or Arbitration of Death Taxes
§ 1705. Penalty and interest for nonpayment of tax.

Universal Citation: 30 DE Code § 1705. (2021)
§ 1705. Penalty and interest for nonpayment of tax.

In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 1% per month, or fraction thereof.

43 Del. Laws, c. 5, § 5;  30 Del. C. 1953, § 1705;  57 Del. Laws, c. 707, § 6; 
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