(a) Every inventory, list and statement filed pursuant to § 1905 of this title, shall be recorded and indexed by the Register of Wills in the “Inheritance and Succession Docket.”
(b) Whenever any parcel of real estate or any estate or interest therein described in the statement of the executor or administrator or affidavit filed pursuant to § 1905(e) of this title shall be subject to estate taxes under Title 30, the Register of Wills shall make an entry in the Inheritance and Succession Docket that the real estate is subject to tax, and in the event of an appeal to the Superior Court from a determination by the State Tax Appeal Board of the amount of estate taxes to be paid, shall further note in said docket the fact of appeal. When any estate tax due this State shall be paid and discharged, the Register shall make a note thereof in the docket, upon notice from the Division of Revenue of payment.
Structure Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 19. ASSETS OF ESTATES; INVENTORY AND APPRAISAL
§ 1904. Appraisers; appointment.
§ 1906. Failure to file inventory; civil and criminal penalties.
§ 1907. Refusal of a coexecutor or coadministrator to file inventory.
§ 1908. Affidavit of diligent inquiry.
§ 1909. Executor's debt to decedent.
§ 1910. Additional inventory; after discovered assets.
§ 1911. Power of Court to suppress, reject and order another inventory or list.