Delaware Code Title 12 Sec. 1527 – Liability for estate taxes and duties related thereto
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The bond of a personal representative shall be liable for all money received for taxes of this State or the United States or for any penalty assessed against the personal representative for failure to file a tax return of this State or the United States within the period prescribed by law.
25 Del. Laws, c. 225, § ?4; Code 1915, § ?149; 37 Del. Laws, c. 8, § ?1; 40 Del. Laws, c. 10, § ?1; Code 1935, § ?140; 42 Del. Laws, c. 58, § ?2; 12 Del. C. 1953, § ?1523; 59 Del. Laws, c. 384, § ?1; 63 Del. Laws, c. 282, § ?1; 70 Del. Laws, c. 186, § ?1; 71 Del. Laws, c. 353, § ?4;
Terms Used In Delaware Code Title 12 Sec. 1527
- State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, a federally recognized Indian tribe, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 12 Sec. 39A-101
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302