Del. Code tit. 30 § 1705

Current through 2024 Legislative Session Act Chapter 418

Section 1705 - Penalty and interest for nonpayment of tax

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.

30 Del. C. § 1705

43 Del. Laws, c. 5, § 5; 30 Del. C. 1953, § 1705; 57 Del. Laws, c. 707, § 6.;