Delaware Code
Subchapter IV. Nondomiciliary Decedents’ Estates
§ 2355. Prerequisites of approval of final account.

No final account of an executor or administrator of a nondomiciliary decedent shall be approved unless either:

(1) Proof has been filed as required by § 2352 of this title, or
(2) Notice under § 2353 of this title has been given to the official or body charged with the administration of the death tax laws of the domiciliary state, and such official or body has not petitioned for an accounting under § 2354 of this title within 60 days after the mailing of such notice, or
(3) An accounting has been had under § 2354 of this title, a decree has been made upon such accounting and it appears that the executor or administrator has paid such sums and remitted such securities, if any, as the executor or administrator was required to pay or remit by such decree, or
(4) It appears that letters testamentary or of administration have been issued by the domiciliary state and that no notice has been given under § 2353 of this title.

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