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  6. Title 12 - Decedents' Estat...
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  8. Chapter 29. Apportionment of Estate Taxes [Effe...


Chapter 29. Apportionment of Estate Taxes [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]


  • § 2901 Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
  • § 2902 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].
  • § 2903 Recovery of proportionate tax from persons receiving taxable property which did not come into possession of executor or administrator; jurisdiction of Court of Chancery [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
  • § 2904 Executor’s or administrator’s obligation to distribute property before person entitled has paid pro rata tax or furnished security [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
  • § 2905 Jurisdiction of and proceedings in the Court of Chancery; petition, order, parties, hearings; appointment of guardians [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
  • § 2906 Limitation on application of chapter [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].
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