TITLE 30
State Taxes
Income, Inheritance and Estate Taxes
CHAPTER 15. Estate Tax [Repealed].
§
1501. Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
71 Del. Laws, c. 353,
§
18;
77 Del. Laws, c. 85,
§
1;
79 Del. Laws, c. 11,
§
1;
79 Del. Laws, c. 162,
§
1;
repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
§
1502. Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
71 Del. Laws, c. 353,
§
19;
77 Del. Laws, c. 85,
§§
2, 3;
79 Del. Laws, c. 11,
§
1;
79 Del. Laws, c. 162,
§
1;
repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
§
1503. Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
71 Del. Laws, c. 353,
§
20;
72 Del. Laws, c. 104,
§
6;
79 Del. Laws, c. 162,
§
1;
repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
§
1504. Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
71 Del. Laws, c. 353,
§
21;
77 Del. Laws, c. 85,
§
4;
79 Del. Laws, c. 11,
§
1;
79 Del. Laws, c. 162,
§
1;
repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
§
1505. Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
71 Del. Laws, c. 353,
§
22;
75 Del. Laws, c. 198,
§
1;
77 Del. Laws, c. 85,
§
5;
79 Del. Laws, c. 11,
§
1;
79 Del. Laws, c. 162,
§
1;
repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
§
1506. Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
71 Del. Laws, c. 353,
§
23;
70 Del. Laws, c. 186,
§
1;
repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
§
1507. Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
71 Del. Laws, c. 353,
§
25;
75 Del. Laws, c. 198,
§
2;
77 Del. Laws, c. 85,
§
6;
79 Del. Laws, c. 11,
§
1;
79 Del. Laws, c. 162,
§
1;
repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
§
1508. Final settlement of executor’s or administrator’s accounts [Repealed].
Repealed by 71 Del. Laws, c. 353, § 24, effective Jan. 1, 1999.
§§
1509, 1510. Refund of taxes erroneously paid; procedure and administration [Repealed].
Repealed by 68 Del. Laws, c. 187, § 11, effective Aug. 9, 1991.