Delaware Code Title 12 Sec. 2304 – Estate tax returns or affidavits
(a) Whenever a return required under Chapter 15 of Title 30 has been filed and the correct tax and additions to tax, if any, have been paid, a certificate to that effect shall be filed by the Director of Revenue with the Register of Wills of the counties in which the letters have been granted and in which the decedent owned real property.
Terms Used In Delaware Code Title 12 Sec. 2304
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Decedent: A deceased person.
- real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
(b) When no return is required under Chapter 15 of Title 30, and
(1) Real property passed to any person by virtue of joint ownership with right of survivorship or tenancy by the entireties with the decedent, or
(2) Letters have been granted by the Register of Wills in any county and the decedent owned real property,
then an affidavit in a form approved by the Director of Revenue shall be filed by the personal representative (as defined in § 1501 of Title 30 [repealed]) with the Register of Wills of the counties in which the real property is located. The Director of Revenue may require a copy of said affidavit be filed with the Division of Revenue.
(c) [Repealed.]
25 Del. Laws, c. 225, § ?4; Code 1915, § ?149; 37 Del. Laws, c. 8, § ?1; 40 Del. Laws, c. 10, § ?1; Code 1935, § ?140; 12 Del. C. 1953, § ?2303; 59 Del. Laws, c. 384, § ?1; 60 Del. Laws, c. 199, § ?2; 64 Del. Laws, c. 252, § ?6; 67 Del. Laws, c. 15, § ?4; 70 Del. Laws, c. 71, § ?1; 70 Del. Laws, c. 186, § ?1; 71 Del. Laws, c. 353, § ?9; 75 Del. Laws, c. 198, § ?3; 77 Del. Laws, c. 85, § ?7; 79 Del. Laws, c. 11, § ?1; 81 Del. Laws, c. 52, § 1;