Delaware Code Title 18 Sec. 6609 – Tax exemption for payments
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Payments made under this chapter to a beneficiary shall not be subject to Delaware income taxes or Delaware estate taxes.
18 Del. C. 1953, § ?6609; 58 Del. Laws, c. 504, § ?1;
Terms Used In Delaware Code Title 18 Sec. 6609
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC