CHAPTER 439

FORMERLY

HOUSE BILL NO. 828

AN ACT TO AMEND CHAPTER 81, TITLE 10 OF THE DELAWARE CODE RELATING TO THE COLLECTION OF INHERITANCE TAXES AND ESTATE TAXES UPON THE ESTATE OF ANY DECEDENT AFTER THE EXPIRATION OF 20 YEARS FROM THE DECEDENT'S DATE OF DEATH.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:

Section 1. Amend Chapter 81, Title 10 of the Delaware Code by adding thereto a new section to read as follows:

"§8129. Inheritance and estate taxes

No action shall be brought by the State of Delaware for the collection of inheritance taxes nor estate taxes upon the estate of any decedent after the expiration of 20 years from the decedent's date of death."

Approved July 8, 1978.