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 Estate Tax [Repealed].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 Laws, c. 52, § 2] [Repealed].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, §  1877 Del. Laws, c. 85, §  179 Del. Laws, c. 11, §  179 Del. Laws, c. 162, §  1repealed 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 Laws, c. 52, § 2] [Repealed].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, §  1977 Del. Laws, c. 85, §§  2, 379 Del. Laws, c. 11, §  179 Del. Laws, c. 162, §  1repealed 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 Laws, c. 52, § 2] [Repealed].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, §  2072 Del. Laws, c. 104, §  679 Del. Laws, c. 162, §  1repealed 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 Laws, c. 52, § 2] [Repealed].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, §  2177 Del. Laws, c. 85, §  479 Del. Laws, c. 11, §  179 Del. Laws, c. 162, §  1repealed 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 Laws, c. 52, § 2] [Repealed].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, §  2275 Del. Laws, c. 198, §  177 Del. Laws, c. 85, §  579 Del. Laws, c. 11, §  179 Del. Laws, c. 162, §  1repealed 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 Laws, c. 52, § 2] [Repealed].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, §  2370 Del. Laws, c. 186, §  1repealed 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 Laws, c. 52, § 2] [Repealed].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, §  2575 Del. Laws, c. 198, §  277 Del. Laws, c. 85, §  679 Del. Laws, c. 11, §  179 Del. Laws, c. 162, §  1repealed 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 Final settlement of executor’s or administrator’s accounts [Repealed].

Repealed by 71 Del.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 Refund of taxes erroneously paid; procedure and administration [Repealed].

Repealed by 68 Del.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.