Terms Used In Delaware Code > Title 30 > Chapter 17 - Interstate Compromise or Arbitration of Death Taxes

• 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.
• Death tax: means any tax levied by a state on account of the transfer of or shifting of economic benefits in property at death or in contemplation thereof or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax" "transfer tax" "succession tax" "estate tax" "death duty" "death dues" or otherwise. See Delaware Code Title 30 Sec. 1701
• Decedent: A deceased person.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Executor: A male person named in a will to carry out the decedent
• Executor: means any executor of the will or administrator of the estate of a decedent except an ancillary administrator. See Delaware Code Title 30 Sec. 1701
• Interested person: means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved. See Delaware Code Title 30 Sec. 1701
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
• Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
• Probate: Proving a will
• State: means any state, territory or possession of the United States and the District of Columbia. See Delaware Code Title 30 Sec. 1701
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
• Taxing official: means the Secretary of Finance in this State and the officer or body in any other reciprocal state designated in the statute of such state substantially similar to this chapter. See Delaware Code Title 30 Sec. 1701
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302