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Del. Code 12, § 2357 : Decedents' Estates And Fiduciary Relations — Accounting And Distribution — Nondomiciliary Decedents' Estates — Construction of subchapter

Current through 2016 Legislative Session, Act 399

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.

Del. C. § 2357
42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2357; 59 Del. Laws, c. 384, § 1.;