CHAPTER 198

FORMERLY

SENATE BILL NO. 227

AN ACT TO AMEND TITLES 12 AND 30 OF THE DELAWARE CODE RELATED TO THE ESTATE TAX.

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

Section 1. Amend §1505(a) of Title 30 of the Delaware Code by deleting it in its entirety and substituting in lieu thereof the following:

“(a) Duty to file return. An estate tax return shall be filed pursuant to this chapter in all cases when (1) a resident decedent or a nonresident decedent having real or tangible personal property situated in this State is required to file a federal estate tax return and (2) the federal estate tax laws allow a credit for state death taxes paid for estates of decedents dying on the date of death of such resident and nonresident decedent, regardless of whether a credit is allowed on the federal estate tax return of such resident or nonresident decedent.”

Section 2. Amend §1507 of Title 30 of the Delaware Code by adding the following new subsection (d).

“(d) Notwithstanding the preceding subsection (b) of this section, there shall be no special lien upon the gross estate of a resident decedent and upon the real and tangible personal property of a nonresident decedent who dies on a date on which the federal estate tax does not allow a credit for state death taxes paid.”

Section 3. Amend §2304 of Title 12 of the Delaware Code by adding the following new subsection (c).

“(c) The affidavit required by subsection (b) shall not be required with respect to a decedent who dies on a date on which the federal estate tax laws do not allow a credit for state death taxes paid.”

Approved July 12, 2005