CHAPTER 127
STATE REVENUE - RELATING TO INHERITANCE TAX
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF THE STATE OF DELAWARE, 1935, AS AMENDED, RELATING TO INHERITANCE TAX.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That Section 108A of Chapter 6 of the Revised Code of the State of Delaware, 1935, being Code Section 142A of said Code, as amended, be and the same is hereby further amended by striking out the word "two" in line seventeen of paragraph 1 of Section 1 of Chapter 4, Volume 44, Laws of the State of Delaware, 1943, and substituting in lieu thereof the word "three."
Section 2. That all acts or parts of acts inconsistent with this Act are hereby repealed only to the extent of such inconsistency.
Approved May 24, 1951.