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].

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]
5. 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 other fiduciary out of the estate before its distribution.

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