Delaware Code Title 12 Sec. 2355 – Prerequisites of approval of final account
No final account of an executor or administrator of a nondomiciliary decedent shall be approved unless either:
(1) Proof has been filed as required by § 2352 of this title, or
(2) Notice under § 2353 of this title has been given to the official or body charged with the administration of the death tax laws of the domiciliary state, and such official or body has not petitioned for an accounting under § 2354 of this title within 60 days after the mailing of such notice, or
(3) An accounting has been had under § 2354 of this title, a decree has been made upon such accounting and it appears that the executor or administrator has paid such sums and remitted such securities, if any, as the executor or administrator was required to pay or remit by such decree, or
(4) It appears that letters testamentary or of administration have been issued by the domiciliary state and that no notice has been given under § 2353 of this title.
42 Del. Laws, c. 138, § ?1; 12 Del. C. 1953, § ?2355; 59 Del. Laws, c. 384, § ?1; 70 Del Laws, c. 186,, § ?1;
Terms Used In Delaware Code Title 12 Sec. 2355
- Decedent: A deceased person.
- Domiciliary state: means the jurisdiction in which the decedent was domiciled at the time of the decedent's death. See Delaware Code Title 12 Sec. 2351
- Executor: A male person named in a will to carry out the decedent
- 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