TITLE 12

Decedents' Estates and Fiduciary Relations

Administration of Decedents' Estates

CHAPTER 23. ACCOUNTING AND DISTRIBUTION

Subchapter IV. Nondomiciliary Decedents' Estates


As used in this subchapter:

(1) "Death tax'' and "death taxes'' include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent's death.

(2) "Domiciliary state'' means the jurisdiction in which the decedent was domiciled at the time of the decedent's death.

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2351; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186, § 1.;

At any time before the expiration of 18 months after the qualification before any Register of Wills in this State of any executor of the will or administrator of the estate of any nondomiciliary decedent, such executor or administrator shall file with such Register proof that all death taxes, together with interest or penalties thereon, which are due to the domiciliary state of such decedent, or to any political subdivision thereof, have been paid or secured, or that no such taxes, interest or penalties are due, as the case may be, unless it appears that letters testamentary or of administration have been issued on the estate of such decedent in the domiciliary state. The proof may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the domiciliary state.

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2352; 59 Del. Laws, c. 384, § 1.;

If the proof required by § 2352 of this title has not been filed within the time prescribed by that section, and if within such time it does not appear that letters testamentary or of administration have been issued in the domiciliary state, the Register of Wills shall forthwith upon the expiration of such time notify by mail the official or body of the domiciliary state charged with the administration of the death tax laws thereof with respect to such estate, and shall state in such notice so far as is known to the Register:

(1) The name, date of death and last domicile of such decedent,

(2) The name and address of each executor or administrator,

(3) A summary of the values of the real estate, tangible personalty and intangible personalty, wherever situated, belonging to such decedent at the time of the decedent's death and

(4) The fact that such executor or administrator has not filed theretofore the proof required by § 2352 of this title.

The Register shall attach to such notice a plain copy of the will and codicils of such decedent, if the decedent died testate, or, if the decedent died intestate, a list of heirs and next of kin so far as is known to such Register.

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2353; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186, § 1.;

Within 60 days after the mailing of the notice required by § 2353 of this title, the official or body charged with the administration of the death tax laws of the domiciliary state may file with the Court of Chancery in this State a petition for an accounting in such estate, and such official or body of the domiciliary state shall, for the purposes of this section, be a party interested for the purpose of petitioning the Court for such accounting. If such petition be filed within said period of 60 days, the Court shall decree such accounting and, upon such accounting being filed and approved, shall decree either the payment of any such tax found to be due to the domiciliary state or subdivision thereof or the remission to a fiduciary appointed or to be appointed by the probate court, or other court charged with the administration of estates of decedents, of the domiciliary state, of the balance of the intangible personalty after the payment of creditors and expenses of administration in this State.

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2354; 59 Del. Laws, c. 384, § 1.;

No final account of an executor or administrator of a nondomiciliary decedent shall be approved unless either:

(1) Proof has been filed as required by § 2352 of this title, or

(2) Notice under § 2353 of this title has been given to the official or body charged with the administration of the death tax laws of the domiciliary state, and such official or body has not petitioned for an accounting under § 2354 of this title within 60 days after the mailing of such notice, or

(3) An accounting has been had under § 2354 of this title, a decree has been made upon such accounting and it appears that the executor or administrator has paid such sums and remitted such securities, if any, as the executor or administrator was required to pay or remit by such decree, or

(4) It appears that letters testamentary or of administration have been issued by the domiciliary state and that no notice has been given under § 2353 of this title.

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2355; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186, § 1.;

This subchapter shall apply to the estate of a nondomiciliary decedent only in case the laws of the domiciliary state contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance, as finally determined by the Division of Revenue, of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this State, when such estates are administered in whole or in part by a probate court, or other court charged with the administration of estates of decedents, in such other state.

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2356; 59 Del. Laws, c. 384, § 1.;

This subchapter shall be liberally construed in order to ensure that the domiciliary state of any nondomiciliary decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2357; 59 Del. Laws, c. 384, § 1.;