Del. Code tit. 12 § 2357

Current through 2024 Legislative Session Act Chapter 531

Section 2357 - Construction of subchapter

This subchapter shall be liberally construed in order to ensure that the domiciliary state of any nondomiciliary decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.

12 Del. C. § 2357

42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2357; 59 Del. Laws, c. 384, § 1.;