{"data":{"id":"us-de/12-del.-c.-2351","jurisdiction":"us-de","citation":"12 Del. C. § 2351","heading":"Definitions.","body":"As used in this subchapter:\n(1) “Death tax” and “death taxes” include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent’s death.\n(2) “Domiciliary state” means the jurisdiction in which the decedent was domiciled at the time of the decedent’s death.","path":["Title 12. Decedents’ Estates and Fiduciary Relations","Administration of Decedents’ Estates","CHAPTER 23. Accounting and Distribution","Subchapter IV. Nondomiciliary Decedents’ Estates"],"source_url":"https://delcode.delaware.gov/title12/c023/sc04/index.html#2351","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:15Z","sha256":"c0f5fd277402a4af428fae7dffb4eca370844afb276970729ddc7a68128260b9","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-2339","next":"us-de/12-del.-c.-2352"},"notice":"GroundRules: Original legal text. Not legal advice."}