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].

Del. Code tit. 12, § 2902
in effect
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The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title12/c029/index.htmlFetched: 10/4/2026
Del. Code tit. 12, § 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] | Delaware Code | Corpus