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

12 Del. C. § 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].

Where this section sits in the code

Title 12. Decedents’ Estates and Fiduciary Relations
Administration of Decedents’ Estates
CHAPTER 29. Apportionment of Estate Taxes [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]

The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution.

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