Delaware Statutes
§ 1705 — Penalty and interest for nonpayment of tax
Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 17 INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES
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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Legislative History
43 Del. Laws, c. 5, § 5 ; 30 Del. C. 1953, § 1705; 57 Del. Laws, c. 707, § 6