Del. Code 12, § 1527 : Decedents' Estates And Fiduciary Relations — Letters Testamentary And Letters Of Administration — Bond — Liability for estate taxes and duties related thereto

  • Date:

Current through 2016 Legislative Session, Act 399

The bond of a personal representative shall be liable for all money received for taxes of this State or the United States or for any penalty assessed against the personal representative for failure to file a tax return of this State or the United States within the period prescribed by law.

Del. C. § 1527
25 Del. Laws, c. 225, § 4; Code 1915, § 149; 37 Del. Laws, c. 8, § 1; 40 Del. Laws, c. 10, § 1; Code 1935, § 140; 42 Del. Laws, c. 58, § 2; 12 Del. C. 1953, § 1523; 59 Del. Laws, c. 384, § 1; 63 Del. Laws, c. 282, §1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 353, § 4.;
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