GroundRules
30 Del. C. § 1705: Penalty and interest for nonpayment of tax.
Where this section sits in the code
- Title 30. State Taxes
- Income, Inheritance and Estate Taxes
- CHAPTER 17. Interstate Compromise or Arbitration of Death Taxes
In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 1% per month, or fraction thereof.
Collected 2026-09-05T23:02:35Z. Source file · JSON