{"data":{"id":"us-de/12-del.-c.-2902","jurisdiction":"us-de","citation":"12 Del. C. § 2902","heading":"Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].","body":"The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution.","path":["Title 12. Decedents’ Estates and Fiduciary Relations","Administration of Decedents’ Estates","CHAPTER 29. Apportionment of Estate Taxes [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]"],"source_url":"https://delcode.delaware.gov/title12/c029/index.html#2902","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:15Z","sha256":"438a9f69b2a0449cf9c5e0d58d6074809f8cb80f42046d14446deef032ae2690","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-2901","next":"us-de/12-del.-c.-2903"},"notice":"GroundRules: Original legal text. Not legal advice."}