{"data":{"id":"us-de/30-del.-c.-1706","jurisdiction":"us-de","citation":"30 Del. C. § 1706","heading":"Reciprocal application.","body":"This chapter shall apply only to cases in which each of the states involved has a law substantially similar to this chapter.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 17. Interstate Compromise or Arbitration of Death Taxes"],"source_url":"https://delcode.delaware.gov/title30/c017/index.html#1706","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"3c49d45cafb9d74fbf1e3eef54bd53847964e70b4d58830cfe93d9c1c48a160c","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1705","next":"us-de/30-del.-c.-1801"},"notice":"GroundRules: Original legal text. Not legal advice."}