Del. C. » Title 12 — Administration of Decedents’ Estates · CHAPTER 29. Apportionment of Estate Taxes [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability] · Decedents’ Estates and Fiduciary Relations
Delaware Code

12 Del. C. § 2902 (2026)

Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]

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The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution.

46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2902; 
Notes of Decisions
Cited in 1 case, 1975–1975 · leading case: Vredenburgh v. Jones, 349 A.2d 22 (Del. Ch. 1975).
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Vredenburgh v. Jones, 349 A.2d 22 (Del. Ch. 1975). “§ 2304 and 12 Del.C. § 2902. (4) The exceptants demand that the executor he surcharged $59,500 for the total salary and benefits paid to him as an officer and director of Arundel Mining Co.”
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