Delaware Statutes
§ 2357 — Construction of subchapter
Delaware·Title 12·Part Administration of Decedents’ Estates·Ch. 23 ACCOUNTING AND DISTRIBUTION·Subch. Nondomiciliary Decedents’ Estates
This subchapter shall be liberally construed in order to ensure that the domiciliary state of any nondomiciliary decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.
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Legislative History
42 Del. Laws, c. 138, § 1 ; 12 Del. C. 1953, § 2357; 59 Del. Laws, c. 384, § 1