CHAPTER 138
RELATING TO DEATH TAXES UPON ESTATES OF NON-RESIDENT DECEDENTS
AN ACT PROVIDING RECIPROCAL RELATIONS IN RESPECT TO DEATH TAXES UPON ESTATES OF NON-RESIDENT DECEDENTS.
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. The terms "death tax" and "death taxes," as used in the five following paragraphs, shall include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of his death.
Paragraph 1. At any time before the expiration of eighteen months after the qualification before any Register of Wills in this State of any executor of the will or administrator of the estate of any non-resident decedent, such executor or administrator shall file with such court proof that all death taxes, together with interest or penalties thereon, which are due to the State of domicile of such decedent, or to any political sub-division thereof, have been paid or secured, or that no such taxes, interest or penalties are due, as the case may be, unless it appears that letters testamentary or of administration have been issued on the estate of such decedent in the state of his domicile, in the four following paragraphs called the domiciliary state.
Paragraph 2. The proof required by paragraph 1 may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the domiciliary state. If such proof has not been filed within the time limited in paragraph 1, and if within such time it does not appear that letters testamentary or of administration have been issued in the domiciliary state, the Register of Wills shall forthwith upon the expiration of such time notify by mail the official or body of the domiciliary state charged with the administration of the death tax laws thereof with respect to such estate, and shall state in such notice so far as is known to him (a) the name, date of death and last domicile of such decedent, (b) the name and address of each executor or administrator, (c) a summary of the values of the real estate, tangible personalty, and intangible personalty, wherever situated, belonging to such decedent at the time of his death,and (d) the fact that such executor or administrator has not filed theretofore the proof required in paragraph 1. Such Register shall attach to such notice a plain copy of the will and codicils of such decedent, if he died testate, or, if he died intestate, a list of his heirs and next of kin, so far as is known to such Register. Within sixty days after the mailing of such notice the official or body charged with the administration of the death tax laws of the domiciliary state may file with such Register of Wills in this State a petition for an accounting in such estate, and such official or body of the domiciliary State shall, for the purposes of this Section, be a party interested for the purpose of petitioning such Register of Wills for such accounting. If such petition be filed within said period of sixty days, such Register of Wills shall, decree such accounting, and upon such accounting being filed and approved shall decree either the payment of any such tax found to be due to the domiciliary state or subdivision thereof or the remission to a fiduciary appointed or to be appointed by the probate court, or other court charged with the administration of estates of decedents, of the domiciliary state, of the balance of the intangible personalty after the payment of creditors and expenses of administration in this State.
Paragraph 3. No final account of an executor or administrator of a non-resident decedent shall be allowed unless either (1) proof has been filed as required by paragraph 1, or (2) notice under paragraph 2 has been given to the official or body charged with the administration of the death tax laws of the domiciliary state, and such official or body has not petitioned for an accounting under said section within sixty days after the mailing of such notice, or (3) an accounting has been had under paragraph 2, a decree has been made upon such accounting and it appears that the executor or administrator has paid such sums and remitted such securities, if any, as he was required to pay or remit by such decree, or (4) it appears that letters testamentary or of administration have been issued by the domiciliary state and that no notice has been given under said paragraph 2.
Paragraph 4. This Act shall apply to the estate of a nonresident decedent, only in case the laws of the domiciliary state contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance, as finally determined by the State Tax Commissioner, of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this State, when such estates are administered in whole or in part by a probate court, or other court charged with the administration of estates of decedents, in such other state.
Paragraph 5. The provisions of this Act shall be liberally construed in order to ensure that the domiciliary state of any nonresident decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.
Section 2. That all acts or parts of acts inconsistent with this act are hereby repealed to the extent of such inconsistency only.