Delaware Statutes
§ 1706 — Reciprocal application
Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 17 INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES
This chapter shall apply only to cases in which each of the states involved has a law substantially similar to this chapter.
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Legislative History
43 Del. Laws, c. 5, § 6 ; 30 Del. C. 1953, § 1706