Inheritance [Repealed].

Del. Code tit. 30, ch. 13
in effect

Del. Code tit. 30, § 1301-1314 §§ 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interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed].

Repealed by 71 Del.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

Del. Code tit. 30, § 1321-1327 §§ 1321-1327. Basis of computation of tax; definition of beneficiary’s net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary’s taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed].

Repealed by 71 Del.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

Del. Code tit. 30, § 1341-1346 §§ 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inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property [Repealed].

Repealed by 71 Del.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

Del. Code tit. 30, § 1351-1353 §§ 1351-1353. Incorporation of certain personal income tax provisions — procedure and administration; enforcement; rules and regulations [Repealed].

Repealed by 68 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c013/sc01/index.htmlFetched: 10/4/2026
Del. Code tit. 30, ch. 13 — Inheritance [Repealed] | Delaware Code — Delaware | Corpus