Delaware Code Title 12 Sec. 1912 – Recording inventory and notation of inheritance tax status in …
(a) Every inventory, list and statement filed pursuant to § 1905 of this title, shall be recorded and indexed by the Register of Wills in the “Inheritance and Succession Docket.”
Terms Used In Delaware Code Title 12 Sec. 1912
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Court: means the Court of Chancery. See Delaware Code Title 12 Sec. 39A-101
- Docket: A log containing brief entries of court proceedings.
- Executor: A male person named in a will to carry out the decedent
- State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, a federally recognized Indian tribe, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 12 Sec. 39A-101
(b) Whenever any parcel of real estate or any estate or interest therein described in the statement of the executor or administrator or affidavit filed pursuant to § 1905(e) of this title shall be subject to estate taxes under Title 30, the Register of Wills shall make an entry in the Inheritance and Succession Docket that the real estate is subject to tax, and in the event of an appeal to the Superior Court from a determination by the State Tax Appeal Board of the amount of estate taxes to be paid, shall further note in said docket the fact of appeal. When any estate tax due this State shall be paid and discharged, the Register shall make a note thereof in the docket, upon notice from the Division of Revenue of payment.
25 Del. Laws, c. 225, § ?3; 27 Del. Laws, c. 269, § ?1; Code 1915, § ?148; 37 Del. Laws, c. 8, § ?1; 40 Del. Laws, c. 10, § ?1; Code 1935, § ?139; 12 Del. C. 1953, § ?1913; 59 Del. Laws, c. 384, § ?1; 71 Del. Laws, c. 353, § ?7; 72 Del. Laws, c. 342, § ?2;