Delaware Code Title 12 Sec. 2356 – Applicability of subchapter
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This subchapter shall apply to the estate of a nondomiciliary decedent only in case the laws of the domiciliary state contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance, as finally determined by the Division of Revenue, of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this State, when such estates are administered in whole or in part by a probate court, or other court charged with the administration of estates of decedents, in such other state.
42 Del. Laws, c. 138, § ?1; 12 Del. C. 1953, § ?2356; 59 Del. Laws, c. 384, § ?1;
Terms Used In Delaware Code Title 12 Sec. 2356
- Court: means the Court of Chancery. See Delaware Code Title 12 Sec. 39A-101
- 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. See Delaware Code Title 12 Sec. 2351
- 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
- Probate: Proving a will
- 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