{"data":{"id":"us-de/30-del.-c.-1341-1346","jurisdiction":"us-de","citation":"30 Del. C. §§ 1341-1346","heading":"Inheritance tax returns; filing returns and payments — time and place; filing returns and payments — extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property [Repealed].","body":"Repealed by 71 Del.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 Inheritance [Repealed].","Subchapter III. Returns and Payment of Tax"],"source_url":"https://delcode.delaware.gov/title30/c013/sc03/index.html#1341-1346","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.-1321-1327","next":"us-de/30-del.-c.-1351-1353"},"notice":"GroundRules: Original legal text. Not legal advice."}