CHAPTER 59

INHERITANCE TAX

AN ACT TO AMEND AN ACT ENTITLED "AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE OF 1935 RELATING TO INHERITANCE TAX" BEING CHAPTER 8, VOLUME 41, LAWS OF DELAWARE, 1937.

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

Section 1, That Section 9 of Chapter 8, Volume 41, Laws of Delaware, be and the same is hereby amended by striking out all of Section 9 of said Chapter 8 and substituting in lieu thereof the following paragraph to be known as Section 9 of said Chapter 8:

Any executor or administrator who shall fail to file the aforementioned Inventory, List and Statement with the Register of Wills and with the State Tax Commissioner within three months after the granting of letters testamentary or of administration shall be subject personally and individually, to a penalty of $1.00 per day for each day delinquent. This penalty shall apply to all estates delinquent as of the effective date of this amendment but shall not apply until one month after notice by the State Tax Department of such delinquency.

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 All acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only.

Approved April 14, 1939.