Delaware § 1705 Penalty and interest for nonpayment of tax

Delaware Statutes

§ 1705 — Penalty and interest for nonpayment of tax

Delaware § 1705

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 17INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES

This text of Delaware § 1705 (Penalty and interest for nonpayment of tax) 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, § 1705 (2026).

Text

In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 1% per month, or fraction thereof.

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