Delaware Code Title 30 Sec. 1705 – Penalty and interest for nonpayment of tax
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In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 1% per month, or fraction thereof.
43 Del. Laws, c. 5, § ?5; 30 Del. C. 1953, § ?1705; 57 Del. Laws, c. 707, § ?6;
Terms Used In Delaware Code Title 30 Sec. 1705
- Decedent: A deceased person.
- Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
- State: means any state, territory or possession of the United States and the District of Columbia. See Delaware Code Title 30 Sec. 1701
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502