No action shall be brought by the State for the collection of inheritance taxes and estate taxes upon the estate of any decedent after the expiration of 20 years from the decedent's date of death.
Structure Delaware Code
Title 10 - Courts and Judicial Procedure
§ 8101. Sheriff's recognizance or administration bond.
§ 8103. Recognizance in Chancery Court.
§ 8106. Actions subject to 3-year limitation.
§ 8107. Actions subject to 2-year limitation.
§ 8108. Mutual running accounts.
§ 8110. Mesne profits after ejectment.
§ 8111. Work, labor or personal services.
§ 8113. Actions against decedent's estate.
§ 8114. Corporate officers' bonds.
§ 8115. Forfeiture under penal statute.
§ 8116. Savings for infants or persons under disability.
§ 8117. Defendant's absence from State.
§ 8121. Cause of action arising outside State.
§ 8122. Marking and bounding lands.
§ 8123. Forcible entry and detainer.
§ 8124. Notice of claim against City of Wilmington.
§ 8125. Valuation and assessment of property.
§ 8126. County and municipality zoning and planning actions.
§ 8127. Alleged deficiencies in the construction of improvements to real property.
§ 8128. Health care malpractice action limitations.
§ 8129. Inheritance and estate taxes.
§ 8131. Limitation for Indochina herbicide exposure.
§ 8132. Comparative negligence.
§ 8133. Limitation from civil liability for certain nonprofit organization volunteers.
§ 8135. Limitation from civil liability for certain volunteers.
§ 8136. Actions involving public petition and participation.
§ 8138. Recovery of damages in actions involving public petition and participation.
§ 8139. Limitation on civil actions by criminal defendants.
§ 8140. Liability of persons involved in equine activities.
§ 8141. Limitation on agricultural operations nuisance suits.
§ 8142. Limitations on shooting range and hunting operations nuisance suits.
§ 8143. Limitations on civil actions for recovery for shoplifting.
§ 8145. Civil suits for damages based upon sexual abuse of a minor by an adult.