12 Del. C. § 2357: Construction of subchapter.
Where this section sits in the code
- Title 12. Decedents’ Estates and Fiduciary Relations
- Administration of Decedents’ Estates
- CHAPTER 23. Accounting and Distribution
- Subchapter IV. Nondomiciliary Decedents’ Estates
This subchapter shall be liberally construed in order to ensure that the domiciliary state of any nondomiciliary decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.
Collected 2026-09-05T23:02:15Z. Source file · JSON