{"data":{"id":"us-de/30-del.-c.-1301-1314","jurisdiction":"us-de","citation":"30 Del. C. §§ 1301-1314","heading":"Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed].","body":"Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 13. Inheritance [Repealed].","Subchapter I. Property Subject to Tax"],"source_url":"https://delcode.delaware.gov/title30/c013/sc01/index.html#1301-1314","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"09a3cf2e55eb06873cfff64a83c274a8ca5cda930d1eff2982bce78e016e3ce8","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1243","next":"us-de/30-del.-c.-1321-1327"},"notice":"GroundRules: Original legal text. Not legal advice."}