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2025 Delaware Code
Title 10 - Courts and Judicial Procedure
Chapter 81. PERSONAL ACTIONS
§ 8129. Inheritance and estate taxes.
Universal Citation:
10 DE Code § 8129 (2025)
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§ 8129. Inheritance and estate taxes.
No action shall be brought by the State for the collection of inheritance taxes and estate taxes upon the estate of any decedent after the expiration of 20 years from the decedent's date of death.
61 Del. Laws, c. 439, § 1;
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