Apportionment of Estate Taxes [Effective Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]

  1. Law
  2. Delaware Code
  3. Decedents' Estates and Fiduciary Relations
  4. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]

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Section
2901

Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

Section
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].

Section
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 applicability].

Section
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].

Section
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].

Section
2906

Limitation on application of chapter [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].