CHAPTER 71
FORMERLY
SENATE BILL NO. 8
AS AMENDED BY
SENATE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 23, SUBCHAPTER I, TITLE 12, DELAWARE CODE RELATING TO INHERITANCE TAX.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend §2304 of Chapter 23, Title 12, Del. C, By striking said section and substituting the following:
"(a) Whenever a return is required under §1341 of Title 30, a certificate of the Division of Revenue shall be filed with the Register of Wills of the county in which letters have been granted and, in addition, with the Register of Wills in the county or counties in which the decedent owned real property.
(b) When no return is required under §1341 of Title 30 and (i) real property passed to a surviving spouse as a result of the death of the decedent, or (ii) letters have been granted by the Register of Wills in any county, an affidavit, in a form approved by the Division of Revenue, shall be completed and filed by the personal representative, surviving joint tenant or person in possession of the estate with the Register of Wills. The Secretary of Finance may, in addition, require that a copy of said affidavit be filed with him."