Delaware Code
Title 30 - State Taxes
Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES

§ 1701. Definitions. - As used in this chapter: (1) “Death tax” means any...

§ 1702. Election to invoke chapter. - Where this State and 1 or more other states each...

§ 1703. Compromise of death taxes due this State. - In any case in which an election is made as...

§ 1704. Arbitration of domicile of decedent. - If it shall appear that an agreement cannot be reached...

§ 1705. Penalty and interest for nonpayment of tax. - In any case where it is determined by the board...

§ 1706. Reciprocal application. - This chapter shall apply only to cases in which each...