Delaware Statutes
§ 2351 — Definitions
Delaware·Title 12·Part Administration of Decedents’ Estates·Ch. 23 ACCOUNTING AND DISTRIBUTION·Subch. Nondomiciliary Decedents’ Estates
As used in this subchapter:
(1)“Death tax” and “death taxes” include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent’s death.
(2)“Domiciliary state” means the jurisdiction in which the decedent was domiciled at the time of the decedent’s death.
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Legislative History
42 Del. Laws, c. 138, § 1 ; 12 Del. C. 1953, § 2351; 59 Del. Laws, c. 384, § 1 ; 70 Del Laws, c. 186,, § 1