{"data":{"id":"us-de/12-del.-c.-3809","jurisdiction":"us-de","citation":"12 Del. C. § 3809","heading":"Applicability of trust law.","body":"Except to the extent otherwise provided in the governing instrument of a statutory trust or in this chapter, the laws of this State pertaining to trusts are hereby made applicable to statutory trusts; provided however, that for purposes of any tax imposed by this State or any instrumentality, agency or political subdivision of this State a statutory trust shall be classified as a corporation, an association, a partnership, a trust or otherwise, as shall be determined under the United States Internal Revenue Code of 1986 [26 U.S. Code § 1 et seq.], as amended, or under any successor provision.","path":["Title 12. Decedents’ Estates and Fiduciary Relations","Fiduciary Relations","CHAPTER 38. Treatment of Delaware Statutory Trusts","Subchapter I. Domestic Statutory Trusts"],"source_url":"https://delcode.delaware.gov/title12/c038/sc01/index.html#3809","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:16Z","sha256":"c33ea6c09afe07ca607de10255f0d07e5959f137388c45aecbf24a556339eb31","source_id":"us-de","stale":true,"prev":"us-de/12-del.-c.-3808","next":"us-de/12-del.-c.-3810"},"notice":"GroundRules: Original legal text. Not legal advice."}