{"data":{"id":"us-de/12-del.-c.-2901--2","jurisdiction":"us-de","citation":"12 Del. C. § 2901","heading":"Short title [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].","body":"This chapter may be cited as the “Estate Tax Apportionment Act of Delaware.”","path":["Title 12. Decedents’ Estates and Fiduciary Relations","Administration of Decedents’ Estates","CHAPTER 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]"],"source_url":"https://delcode.delaware.gov/title12/c029_1/index.html#2901","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:15Z","sha256":"b8aebca7181b0fa0940df374b1249f44a318c7357c4c6828aef89a2c903a515c","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-2906","next":"us-de/12-del.-c.-2902--2"},"notice":"GroundRules: Original legal text. Not legal advice."}