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This chapter shall apply only to cases in which each of the states involved has a law substantially similar to this chapter.
Structure Delaware Code
Delaware Code
Title 30 - State Taxes
Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES
§ 1701. Definitions.
§ 1702. Election to invoke chapter.
§ 1703. Compromise of death taxes due this State.
§ 1704. Arbitration of domicile of decedent.
§ 1705. Penalty and interest for nonpayment of tax.
§ 1706. Reciprocal application.