Definitions.

Del. Code tit. 12, § 2351
in effect
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As used in this subchapter: (1) “Death tax” and “death taxes” include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent’s death. (2) “Domiciliary state” means the jurisdiction in which the decedent was domiciled at the time of the decedent’s death.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title12/c023/sc04/index.htmlFetched: 10/4/2026

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