Del. Code tit. 12 § 2910

Current through 2024 Legislative Session Act Chapter 364
Section 2910 - Right of reimbursement
(a) A person required under Section 2909 to pay an estate tax greater than the amount due from the person under Section 2903 or 2904 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by Section 2903 or 2904 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under Section 2909(b).
(b) A fiduciary may enforce the right of reimbursement under subsection (a) on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.

12 Del. C. § 2910

Added by Laws 2013, ch. 159,s 1, eff. 1/1/2014.