Delaware Code Title 12 Sec. 2351 – Definitions
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As used in this subchapter:
(1) “Death tax” and “death taxes” include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent’s death.
(2) “Domiciliary state” means the jurisdiction in which the decedent was domiciled at the time of the decedent’s death.
42 Del. Laws, c. 138, § ?1; 12 Del. C. 1953, § ?2351; 59 Del. Laws, c. 384, § ?1; 70 Del Laws, c. 186,, § ?1;
Terms Used In Delaware Code Title 12 Sec. 2351
- Decedent: A deceased person.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.