Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1705
Penalty and interest for nonpayment of tax
Official textdelcode.delaware.gov
In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 1% per month, or fraction thereof.
Amendment history
43 Del. Laws, c. 5, § 5; 57 Del. Laws, c. 707, § 6
Source: view the official text
In this title (40 sections)
- 30-1606 · Withholding of income tax on sale or exchange of real estate…
- 30-1621 · Taxation of pass-through entities; in general
- 30-1622 · Character of items
- 30-1623 · Special rules for nonresident individual members and…
- 30-1624 · Special rules for certain tax credits of pass-through entities
- 30-1625 · Special rules for certain tax deductions for pass-through…
- 30-1631 · Imposition of tax
- 30-1632 · Computation and payment
- 30-1633 · Tax not applicable
- 30-1634 · Fiduciary adjustment
- 30-1635 · Taxable income of resident estate or resident trust
- 30-1636 · Nonresident beneficiary deduction for resident estates or…
- 30-1637 · Credit for income tax of another state
- 30-1638 · Accumulation distribution credit for resident beneficiary of…
- 30-1639 · Taxable income of a nonresident estate or nonresident trust
- 30-1640 · Share of a nonresident estate, nonresident trust or its…
- 30-1701 · Definitions
- 30-1702 · Election to invoke chapter
- 30-1703 · Compromise of death taxes due this State
- 30-1704 · Arbitration of domicile of decedent
- 30-1705 · Penalty and interest for nonpayment of tax
- 30-1706 · Reciprocal application
- 30-1801 · Short title
- 30-1802 · Findings and purpose
- 30-1803 · Definitions
- 30-1804 · Tax credit available; land conveyed for conservation and…
- 30-1805 · Administration
- 30-1806 · Applicability, fiscal limitation and renewal
- 30-1807 · Construction
- 30-1811 · Statement of purpose; short title
- 30-1812 · Definitions
- 30-1813 · Preservation and repair of historic structures; tax credits;…
- 30-1814 · Preservation tax credits; distribution, transfer and…
- 30-1815 · Preservation tax credits; procedures and administration
- 30-1816 · Total amount of credits permitted in each fiscal year;…
- 30-1817 · Appeals
- 30-1901 · Definitions
- 30-1902 · Imposition of tax on corporations; exemptions
- 30-1903 · Computation of taxable income [For application of this…
- 30-1904 · Returns