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2023 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]
- § 2901. Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2902. Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2903. Recovery of proportionate tax from persons receiving taxable property which did not come into possession of executor or administrator; jurisdiction of Court of Chancery [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2904. Executor's or administrator's obligation to distribute property before person entitled has paid pro rata tax or furnished security [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2905. Jurisdiction of and proceedings in the Court of Chancery; petition, order, parties, hearings; appointment of guardians [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2906. Limitation on application of chapter [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2901. Short title [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2902. Definitions [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2903. Apportionment by will or other dispositive instrument [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].
- § 2904. Statutory apportionment of estate taxes [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].
- § 2905. Credits and deferrals [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].
- § 2906. Insulated property: advancement of tax [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].
- § 2907. Apportionment and recapture of special elective benefits [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].
- § 2908. Securing payment of estate tax from property in possession of fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2909. Collection of estate tax by fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2910. Right of reimbursement [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2911. Jurisdiction of Court of Chancery; action to determine or enforce chapter [Effective 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].
- § 2913. Severability [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
- § 2914. Delayed application [Effective Jan. 1, 2014, but see this section for future applicability].
- § 2915. Effective date [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
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