Del. Code Ann. tit. 12, § 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] | Midpage
§ 2902
Del. Code Ann. tit. 12, § 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]
46 Del. Laws, c. 119, § 1; 47 Del. Laws, c. 405, § 1; 12 Del. C. 1953, § 2902;
The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution.