Delaware Code (Titles 8, 9, 25, 30) 30 Del. C. § 1502 — Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed] Last amended: 71 Del. Laws, c. 353, § 19; 77 Del. Laws, c. 85, §§ 2, 3; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. Source: official text ‹ Previous30-1501 — Definitions relating to this chapter [For…Next ›30-1503 — Credit for taxes paid to another state;…