Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

12 Del. C. § 1527: Liability for estate taxes and duties related thereto.

Where this section sits in the code

Title 12. Decedents’ Estates and Fiduciary Relations
Administration of Decedents’ Estates
CHAPTER 15. Letters Testamentary and Letters of Administration
Subchapter II. Bond

The bond of a personal representative shall be liable for all money received for taxes of this State or the United States or for any penalty assessed against the personal representative for failure to file a tax return of this State or the United States within the period prescribed by law.

Collected 2026-09-05T23:02:15Z. Source file · JSON

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