Delaware General Assembly


CHAPTER 58

FORMERLY

SENATE BILL NO. 166

AN ACT TO AMEND CHAPTER 13, TITLE 30, DELAWARE CODE, RELATING TO INHERITANCE TAX.

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

Section 1. Amend §1323(b), Chapter 13, Title 30, Delaware Code by inserting between the first and second sentence thereof, the following new sentence:

For purposes of this section, property shall not fall to qualify for the said federal estate tax marital deduction because the surviving spouse of the decedent is not a citizen of the United States."

Section 2. This Act shall be effective for decedents dying after November 10, 1988.

Approved June 29, 1989.