Current as of: 2011
In any case in which an election is made as provided in § 1702 of this title and not rejected, the Secretary of Finance may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this State. Such agreement shall not be effective unless approved by the State Tax Appeal Board. If an agreement cannot be reached and the arbitration proceeding specified in § 1704 of this title is commenced and thereafter an agreement is arrived at, a written agreement may be entered into at any time before the arbitration proceeding is concluded. Upon the filing of such agreement or duplicate thereof with the authority which would have jurisdiction to assess the death tax of this State if the decedent died domiciled in this State, an assessment of the amount of tax agreed upon shall be made, and such assessment shall finally and conclusively fix and determine the amount of death tax due this State.
Delaware Laws: Estate and Gift Taxes
U.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 â€” 65-324; Acts 1991, ch. 138, § 2; 1995, ch. 305, § 10.]
U.S. Code Provisions: Utilities
Federal Regulations: Utilities