Subchapter I. Property Subject to Tax - Delaware Statutes

TITLE 30

State Taxes

Income, Inheritance and Estate Taxes

CHAPTER 13. INHERITANCE

Subchapter I. Property Subject to Tax

§§ 1301-1314. Definitions; property included in gross estate -- resident decedent; property included in gross estate -- nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property.

Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.