GroundRules
30 Del. C. §§ 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valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed].
Where this section sits in the code
- Title 30. State Taxes
- Income, Inheritance and Estate Taxes
- CHAPTER 13. Inheritance [Repealed].
- Subchapter II. Rates and Determination of Tax
Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.
Collected 2026-09-05T23:02:35Z. Source file · JSON