Del. Code tit. 12 § 1527

Current through 2024 Legislative Session Act Chapter 531

Section 1527 - Liability for estate taxes and duties related thereto

The bond of a personal representative shall be liable for all money received for taxes of this State or the United States or for any penalty assessed against the personal representative for failure to file a tax return of this State or the United States within the period prescribed by law.

12 Del. C. § 1527

25 Del. Laws, c. 225, § 4; Code 1915, § 149; 37 Del. Laws, c. 8, § 1; 40 Del. Laws, c. 10, § 1; Code 1935, § 140; 42 Del. Laws, c. 58, § 2; 12 Del. C. 1953, § 1523; 59 Del. Laws, c. 384, § 1; 63 Del. Laws, c. 282, §1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 353, § 4.;