Delaware § 1701 Definitions

Delaware Statutes

§ 1701 — Definitions

Delaware § 1701

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 17INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES

This text of Delaware § 1701 (Definitions) 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. 30, § 1701 (2026).

Text

As used in this chapter:

(1)“Death tax” means any tax levied by a state on account of the transfer of or shifting of economic benefits in property at death or in contemplation thereof or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise.

(2)“Executor” means any executor of the will or administrator of the estate of a decedent except an ancillary administrator.

(3)“Interested person” means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.

(4)“State” means any state, territory or possession of the United States

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As used in this chapter:

(1) “Death tax” means any tax levied by a state on account of the transfer of or shifting of economic benefits in property at death or in contemplation thereof or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise.

(2) “Executor” means any executor of the will or administrator of the estate of a decedent except an ancillary administrator.

(3) “Interested person” means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.

(4) “State” means any state, territory or possession of the United States and the District of Columbia.

(5) “Taxing official” means the Secretary of Finance in this State and the officer or body in any other reciprocal state designated in the statute of such state substantially similar to this chapter.