Delaware Code Title 12 Sec. 2357 – Construction of subchapter
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This subchapter shall be liberally construed in order to ensure that the domiciliary state of any nondomiciliary decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.
42 Del. Laws, c. 138, § ?1; 12 Del. C. 1953, § ?2357; 59 Del. Laws, c. 384, § ?1;
Terms Used In Delaware Code Title 12 Sec. 2357
- 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
- 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