CHAPTER 9 ESTATE TAX

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO ESTATE TAX.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Section 109 of the said Chapter 6 of the Revised Code of Delaware of 1935, being Code Section 143 of said Code be and the same is hereby amended by striking out the nineteenth paragraph of Section 109 and substituting in lieu thereof the following:

When any amount has been erroneously paid as Delaware Estate Tax it shall be lawful for the State Treasurer, on satisfactory proof rendered to him of said erroneous payment, and upon the recommendation of the State Tax Department, to refund and pay to the executor, administrator or trustee, person or persons who have paid any such tax in error, the amount of such tax so paid, provided that all applications for the repayment of said tax shall be made within three years from the date of said payment and provided further that in case of the pendency, at the time, of said payment or at any time during, said three year period, of litigation with respect to the liability for Federal Estate Tax or for Delaware Estate Tax of the Estate on behalf of which such payment for Delaware Estate Tax has been made, as aforesaid, application fan the repayment of said amount erroneously paid as Delaware Estate Tax may be made at any time within six months after the final determination of such litigation.

Section 2. All acts or parts of acts inconsistent with the provisions of this Act are hereby repealed to the extent of such inconsistency only.

Approved May 11, 1937.