Penalty and interest for nonpayment of tax.

Del. Code tit. 30, § 1705
in effect
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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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c017/index.htmlFetched: 10/4/2026

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