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DELAWARE STATUTES AND CODES

Subchapter III. Returns and Payment of Tax

TITLE 30

State Taxes

Income, Inheritance and Estate Taxes

CHAPTER 13. INHERITANCE

Subchapter III. Returns and Payment of Tax

§§ 1341-1346. Inheritance tax returns; filing returns and payments -- time and place; filing returns and payments -- extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property.

Repealed by 71 Del.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

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