CHAPTER 60

DELAWARE ESTATE TAX

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

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

Section 1. That Section 109 of said Chapter 6 of the Revised Code of Delaware of 1935, as amended, being Code Section 143 of said Code, be and the same is hereby amended by striking out the eighth paragraph of Section 109, said paragraph being also the second paragraph of (3), and substituting in lieu thereof the following:

The said Delaware Estate Tax shall be due from every decedent's estate subject thereto within fifteen months from date of death. From the due date, and until paid, said taxes shall bear interest at the rate of four per cent per annum.

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 All Acts or parts of Acts inconsistent with this Act are hereby repealed to the extent of such inconsistency only.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.