Home/Delaware/Statutes/Title: 12/Part: Administration of Decedents’ Estates/Ch. 23: ACCOUNTING AND DISTRIBUTION/Subch.: Nondomiciliary Decedents’ Estates/§ 2357
Delaware Statutes

§ 2357 — Construction of subchapter

Delaware § 2357
JurisdictionDelaware
Title12
PartAdministration of Decedents’ Estates
Ch. 23ACCOUNTING AND DISTRIBUTION
Subch.Nondomiciliary Decedents’ Estates

This text of Delaware § 2357 (Construction of subchapter) 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, § 2357 (2026).

Text

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

Nearby Sections

15
§ 2301
Rendering of accounts; extension of time; appeal; authority of Register of Wills and Court of Chancery
§ 2302
Notice of filing of account; waiver; exceptions
§ 2303
Recording of account; fees; evidence
§ 2304
Estate tax returns or affidavits
§ 2305
Allowance of commissions and attorneys’ fees
§ 2306
Distribution of decedent’s property without grant of letters where estate assets do not exceed $30,000
§ 2307
Effect of distribution without letters
§ 2308
Surviving spouse’s allowance
§ 2309
Recordation of death certificates
§ 2311
Time for settling estate; accounting for interest or earnings pending settlement
§ 2312
Payment of legacies; refusal to pay or deliver; bond; interest
§ 2313
Anti-lapse; deceased devisee; class gifts
§ 2314
Legacy to creditor of testator
§ 2315
Payment of legacies or distributive shares to minors or persons absent from the State
§ 2316
Payment of legacy, distributive share or trust fund where person entitled is out of State, unknown, etc.; proceedings
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Bluebook (online)
Delaware § 2357, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/2357.