Penalty and interest for nonpayment of tax.

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Interstate Compromise or Arbitration of Death Taxes
  5. Penalty and interest for nonpayment of tax.

Checkout our iOS App for a better way to browser and research.

In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 1% per month, or fraction thereof.


Download our app to see the most-to-date content.