{"data":{"id":"us-de/12-del.-c.-1527","jurisdiction":"us-de","citation":"12 Del. C. § 1527","heading":"Liability for estate taxes and duties related thereto.","body":"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.","path":["Title 12. Decedents’ Estates and Fiduciary Relations","Administration of Decedents’ Estates","CHAPTER 15. Letters Testamentary and Letters of Administration","Subchapter II. Bond"],"source_url":"https://delcode.delaware.gov/title12/c015/sc02/index.html#1527","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:15Z","sha256":"f277f177173e53472d590a49fd4afdaa7664021a6de3f10bebfe1cf88cfe1850","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-1526","next":"us-de/12-del.-c.-1528"},"notice":"GroundRules: Original legal text. Not legal advice."}