{"data":{"id":"us-de/12-del.-c.-2914","jurisdiction":"us-de","citation":"12 Del. C. § 2914","heading":"Delayed application [Effective Jan. 1, 2014, but see this section for future applicability].","body":"(a) Sections 2903 through 2907 of this title do not apply to the estate of a decedent who dies on or within 3 years after the effective date of this chapter, nor to the estate of a decedent who dies more than 3 years after the effective date of this chapter if the decedent continuously lacked testamentary capacity from the expiration of the 3-year period until the date of death.\n(b) For the estate of a decedent who dies on or after January 1, 2014, to which §§ 2903-2907 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before January 1, 2014.","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#2914","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:15Z","sha256":"fc220fd3e80d3f762357c5ae4bdc95da6d2d766a290e82dfc3db3ba46785d934","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-2913","next":"us-de/12-del.-c.-2915"},"notice":"GroundRules: Original legal text. Not legal advice."}