Delaware § 1912 Recording inventory and notation of inheritance tax status in Inheritance and Succession Docket

Delaware Statutes

§ 1912 — Recording inventory and notation of inheritance tax status in Inheritance and Succession Docket

Delaware § 1912

Title12

PartAdministration of Decedents’ Estates

Ch. 19ASSETS OF ESTATES; INVENTORY AND APPRAISAL

This text of Delaware § 1912 (Recording inventory and notation of inheritance tax status in Inheritance and Succession Docket) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 12, § 1912 (2026).

Text

(a)Every inventory, list and statement filed pursuant to § 1905 of this title, shall be recorded and indexed by the Register of Wills in the “Inheritance and Succession Docket.”

(b)Whenever any parcel of real estate or any estate or interest therein described in the statement of the executor or administrator or affidavit filed pursuant to § 1905(e) of this title shall be subject to estate taxes under Title 30, the Register of Wills shall make an entry in the Inheritance and Succession Docket that the real estate is subject to tax, and in the event of an appeal to the Superior Court from a determination by the State Tax Appeal Board of the amount of estate taxes to be paid, shall further note in said docket the fact of appeal. When any estate tax due this State shall be paid and discharg

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(a) Every inventory, list and statement filed pursuant to § 1905 of this title, shall be recorded and indexed by the Register of Wills in the “Inheritance and Succession Docket.”

(b) Whenever any parcel of real estate or any estate or interest therein described in the statement of the executor or administrator or affidavit filed pursuant to § 1905(e) of this title shall be subject to estate taxes under Title 30, the Register of Wills shall make an entry in the Inheritance and Succession Docket that the real estate is subject to tax, and in the event of an appeal to the Superior Court from a determination by the State Tax Appeal Board of the amount of estate taxes to be paid, shall further note in said docket the fact of appeal. When any estate tax due this State shall be paid and discharged, the Register shall make a note thereof in the docket, upon notice from the Division of Revenue of payment.

Legislative History

25 Del. Laws, c. 225, § 3 ; 27 Del. Laws, c. 269, § 1 ; Code 1915, § 148; 37 Del. Laws, c. 8, § 1 ; 40 Del. Laws, c. 10, § 1 ; Code 1935, § 139; 12 Del. C. 1953, § 1913; 59 Del. Laws, c. 384, § 1 ; 71 Del. Laws, c. 353, § 7 ; 72 Del. Laws, c. 342, § 2