Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]

§ 2901. Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. - (a) Whenever it appears upon any accounting or in any...

§ 2902. Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. - The tax shall be paid by the executor, administrator or...

§ 2903. Recovery of proportionate tax from persons receiving taxable property which did not come into possession of executor or administrator; jurisdiction of Court of Chancery [Effective until Jan. 1, 2014, but see § 2914 of this title for future ap... - (a) Where any property required to be included in the...

§ 2904. Executor's or administrator's obligation to distribute property before person entitled has paid pro rata tax or furnished security [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. - No executor, administrator or other person acting in a fiduciary...

§ 2905. Jurisdiction of and proceedings in the Court of Chancery; petition, order, parties, hearings; appointment of guardians [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. - (a) The Court of Chancery has jurisdiction and all power...

§ 2906. Limitation on application of chapter [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. - The foregoing provisions of this chapter shall not apply where...

§ 2901. Short title [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - This chapter may be cited as the “Estate Tax Apportionment...

§ 2902. Definitions [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - In this chapter: (1) “Apportionable estate” means the value of...

§ 2903. Apportionment by will or other dispositive instrument [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. - (a) Except as otherwise provided in subsection (c) of this...

§ 2904. Statutory apportionment of estate taxes [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. - To the extent that apportionment of an estate tax is...

§ 2905. Credits and deferrals [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. - Except as otherwise provided in §§ 2906 and 2907 of...

§ 2906. Insulated property: advancement of tax [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. - (a) In this section: (1) “Advanced fraction” means a fraction...

§ 2907. Apportionment and recapture of special elective benefits [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. - (a) In this section: (1) “Special elective benefit” means a...

§ 2908. Securing payment of estate tax from property in possession of fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - (a) A fiduciary may defer a distribution of property until...

§ 2909. Collection of estate tax by fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - (a) A fiduciary responsible for payment of an estate tax...

§ 2910. Right of reimbursement [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - (a) A person required under § 2909 of this title...

§ 2911. Jurisdiction of Court of Chancery; action to determine or enforce chapter [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - (a) The Court of Chancery has jurisdiction and all power...

§ 2912. Uniformity of application and construction [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - In applying and construing this chapter, consideration must be given...

§ 2913. Severability [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - If any provision of this chapter or the application thereof...

§ 2914. Delayed application [Effective Jan. 1, 2014, but see this section for future applicability]. - (a) Sections 2903 through 2907 of this title do not...

§ 2915. Effective date [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. - This chapter takes effect for decedents dying on or after...