Delaware Code
Subchapter IV. Nondomiciliary Decedents’ Estates
§ 2351. Definitions.

As used in this subchapter:

(1) “Death tax” and “death taxes” include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent's death.
(2) “Domiciliary state” means the jurisdiction in which the decedent was domiciled at the time of the decedent's death.

Structure Delaware Code