Delaware Code > Title 12 > Chapter 29 > § 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
Current as of: 2011
(a) Where any property required to be included in the gross estate does not come into the possession of the executor, administrator or other fiduciary, the executor, administrator or other fiduciary shall recover from whoever is in possession or from the persons interested in the estate the proportionate amount of such tax payable by the persons interested in the estate with which such persons are chargeable under this chapter. (b) The Court of Chancery of the county in which any such accounting has been made or in which any such appropriate action or proceeding is pending may, by order, direct the payment of such amount of tax by such persons to the executor, administrator or other fiduciary, in accordance with subsection (a) of this section. ________________________________________________________________________
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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