Delaware Code Title 30 Sec. 1702 – Election to invoke chapter
Where this State and 1 or more other states each claims that it was the domicile of a decedent at the time of death and where no judicial determination of domicile for death tax purposes has been made in any of such states, any executor or the taxing official of any such state may elect to invoke this chapter. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within 40 days after the receipt of such notice of election. If such election is rejected, no further proceedings shall be had under this chapter. If such election is not rejected, the dispute as to the death taxes shall be determined solely as provided in this chapter, and any proceedings that may have been theretofore taken in this State to determine or assess such death taxes in the courts or otherwise shall be annulled and of no effect.
43 Del. Laws, c. 5, § ?2; 30 Del. C. 1953, § ?1702; 70 Del. Laws, c. 186, § ?1;
Terms Used In Delaware Code Title 30 Sec. 1702
- Death tax: means any tax levied by a state on account of the transfer of or shifting of economic benefits in property at death or in contemplation thereof or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax" "transfer tax" "succession tax" "estate tax" "death duty" "death dues" or otherwise. See Delaware Code Title 30 Sec. 1701
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Executor: means any executor of the will or administrator of the estate of a decedent except an ancillary administrator. See Delaware Code Title 30 Sec. 1701
- Interested person: means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved. See Delaware Code Title 30 Sec. 1701
- State: means any state, territory or possession of the United States and the District of Columbia. See Delaware Code Title 30 Sec. 1701
- Taxing official: means the Secretary of Finance in this State and the officer or body in any other reciprocal state designated in the statute of such state substantially similar to this chapter. See Delaware Code Title 30 Sec. 1701