Del. Code tit. 12 § 2911

Current through 2024 Legislative Session Act Chapter 364
Section 2911 - Jurisdiction of court of chancery; action to determine or enforce act
(a) The Court of Chancery has jurisdiction and all power necessary to make the prorations and the orders directing the payment of amounts of tax contemplated by this Act.
(b) Such jurisdiction may be invoked by petition filed in the Court of Chancery by an executor, administrator, temporary administrator, trustee or other person acting in a fiduciary capacity, transferee, beneficiary of the gross estate, or any other person having such an interest as may in the judgment of the Court entitle such person to file such a petition.
(c) The Court of Chancery, upon making a determination as provided in this Act, shall make a decree or order directing the executor, administrator or other fiduciary to charge the prorated amounts against the persons against whom the tax has been so prorated, insofar as such person is in possession of property or interests of such persons against whom such charge has been made, and summarily directing all other persons against whom the tax has been so prorated or who are in possession of property or interests of such persons to make payment of such prorated amounts to such executor, administrator or other fiduciary or to another person who has paid such tax.

12 Del. C. § 2911

Added by Laws 2013, ch. 159,s 1, eff. 1/1/2014.