Del. Code 12, § 2901 : Decedents' Estates And Fiduciary Relations — Apportionment Of Estate Taxes — Short title Date: 15 Aug 2016 TEXT PDF Current through 2016 Legislative Session, Act 399 This Act may be cited as the Estate Tax Apportionment Act of Delaware. Del. C. § 2901 Amended by Laws 2013, ch. 159,s 1, eff. 1/1/2014. 46 Del. Laws, c. 119, § 1; 47 Del. Laws, c. 405, § 1; 12 Del. C. 1953, § 2901.;