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    Del. Code tit. 30 ch. 15

    CHAPTER 15. Estate Tax [Repealed].

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    § 1501 Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]. 71 Del. Laws, c. 353, §  18 ; 77 Del. Laws, c. 85, §  1 ; 79 Del. Laws, c. 11, §  1 ; 79 Del. Laws, c. 162, §  1 ; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. ; § 1502 Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]. 71 Del. Laws, c. 353, §  19 ; 77 Del. Laws, c. 85, §§  2, 3 ; 79 Del. Laws, c. 11, §  1 ; 79 Del. Laws, c. 162, §  1 ; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. ; § 1503 Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]. 71 Del. Laws, c. 353, §  20 ; 72 Del. Laws, c. 104, §  6 ; 79 Del. Laws, c. 162, §  1 ; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. ; § 1504 Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]. 71 Del.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 Laws, c. 162, §  1 ; repealed by 81 Del.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. ; § 1505 Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]. 71 Del. Laws, c. 353, §  22 ; 75 Del. Laws, c. 198, §  1 ; 77 Del. Laws, c. 85, §  5 ; 79 Del. Laws, c. 11, §  1 ; 79 Del. Laws, c. 162, §  1 ; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. ; § 1506 Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]. 71 Del. Laws, c. 353, §  23 ; 70 Del. Laws, c. 186, §  1 ; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. ; § 1507 Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed]. 71 Del. Laws, c. 353, §  25 ; 75 Del. Laws, c. 198, §  2 ; 77 Del. Laws, c. 85, §  6 ; 79 Del. Laws, c. 11, §  1 ; 79 Del. Laws, c. 162, §  1 ; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. ; § 1508 Final settlement of executor’s or administrator’s accounts [Repealed]. Repealed by 71 Del. Laws, c. 353, § 24, effective Jan. 1, 1999.

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