Delaware Code Title 12 Sec. 2902 – Duty of executor, administrator or other fiduciary to pay tax before …
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The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution.
46 Del. Laws, c. 119, § ?1; 47 Del. Laws, c. 405, § ?1; 12 Del. C. 1953, § ?2902;
Terms Used In Delaware Code Title 12 Sec. 2902
- Executor: A male person named in a will to carry out the decedent
- Fiduciary: A trustee, executor, or administrator.