TITLE 30


State Taxes


Income, Inheritance and Estate Taxes


CHAPTER 13. INHERITANCE


Subchapter I. Property Subject to Tax


§§ 1301-1314. Definitions; property included in gross estate -- resident decedent; property included in gross estate -- nonresident
decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death;
transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient
consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real
property.


Repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.