No action shall be brought by the State for the collection of inheritance taxes and estate taxes upon the estate of any decedent after the expiration of 20 years from the decedent’s date of death.
Terms Used In Delaware Code Title 10 Sec. 8129
- Decedent: A deceased person.
- State: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 6 Sec. 4307