TITLE 30

State Taxes

Income, Inheritance and Estate Taxes

CHAPTER 13. Inheritance [Repealed].

Subchapter III. Returns and Payment of Tax

§§ 1341-1346. Inheritance tax returns; filing returns and payments — time and place; filing returns and payments — extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property [Repealed].

Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.