Del. C. » Title 30 — Income, Inheritance and Estate Taxes · CHAPTER 15. Estate Tax [Repealed]. · State Taxes
Delaware Code

30 Del. C. § 1504 (2026)

Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]

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71 Del. Laws, c. 353, §  21;  77 Del. Laws, c. 85, §  4;  79 Del. Laws, c. 11, §  1;  79 Del. Laws, c. 162, §  1;  repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;