Del. Code tit. 12 § 2351

Current through 2024 Legislative Session Act Chapter 531

Section 2351 - Definitions

As used in this subchapter:

(1) "Death tax" and "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.

(2) "Domiciliary state" means the jurisdiction in which the decedent was domiciled at the time of the decedent's death.

12 Del. C. § 2351

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2351; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186, § 1.;