Delaware Code > Title 12 > Chapter 29 > § 2902 - Duty of executor, administrator or other fiduciary to pay tax before distribution
Current as of: 2011
The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution. ________________________________________________________________________
Delaware Laws: Estate and Gift TaxesU.S. Code Provisions: Estate and Gift Taxes
Current as of: 2010 (a) It is the duty of the district attorneys general to bring suit in the name of the state on the relation of the department of transportation, in any court having jurisdiction thereof, to recover any penalty imposed by the provisions of this chapter and chapter 5 of this title. (b) If any company, corporation or lessee knowingly violates any of the provisions of this chapter or chapter 5 of this title, or does any act prohibited therein, or fails or refuses to perform any duty required by the department of transportation pursuant to the provisions of this chapter or chapter 5 of this title for which a penalty has not therein been provided, for each and every such act of violation it shall pay to the state of Tennessee a penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000). (c) All penalties provided for in this chapter or chapter 5 of this title shall be recovered, and suit thereon shall be brought, in the name of the state of Tennessee. (d) All penalties and fines recovered shall be paid into the state treasury. [Acts 1897, ch. 10, §§ 20, 25, 26; Shan., §§ 3059a46, 3059a55, 3059a59, 3059a60; Code 1932, §§ 5422, 5431, 5435, 5436; modified; Acts 1980, ch. 760, § 1; T.C.A. (orig. ed.), §§ 65-321 — 65-324; Acts 1991, ch. 138, § 2; 1995, ch. 305, § 10.] ________________________________________________________________________ U.S. Code Provisions: UtilitiesFederal Regulations: Utilities
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