reglab/housing_qa huggingface dataset:
12 DE Code § 2711. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2711. Disposition of surplus after paying debts.

§ 2711. Disposition of surplus after paying debts. If there is any surplus of the sale, after paying all the debts, it shall belong to the person to whom the premises sold belonged at the time of the sale, who shall have the same proportion, quantity and manner of interest in the surplus, as the person had in the premises sold; and an executor or administrator shall not detain the surplus, or any part of it, on account of any mortgage, obligation or recognizance entered into or executed by the decedent with other condition than for the absolute payment of money or interest and which was a lien on the premises sold. Code 1852, §  1898;  Code 1915, §  3428;  Code 1935, §  3888;  12 Del. C. 1953, §  2716;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2712. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2712. Order for disposition of surplus.

§ 2712. Order for disposition of surplus. The Court of Chancery, upon the petition of an executor or administrator, shall give direction for the payment or disposal of the surplus. Code 1852, §  1899;  Code 1915, §  3429;  Code 1935, §  3889;  12 Del. C. 1953, §  2717;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2713. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2713. Bond to be given by executor or administrator before executing order of sale.

§ 2713. Bond to be given by executor or administrator before executing order of sale. Every executor or administrator before proceeding to execute an order of sale shall, in the Court of Chancery, with 1 or more sufficient sureties to be approved by the Court, enter into bond to the State in a penal sum to be determined by the Court, with condition, in substance to account truly for all money to arise from the sale, and (the just charges to be allowed by the Court being first deducted) to apply all the balance thereof to the payment of the outstanding debts against the decedent, according to their legal priority, and to pay the surplus, if any, according to law, and to perform the executor's or administrator's duty in the premises with fidelity. Code 1852, §  1900;  Code 1915, §  3430;  Code 1935, §  3890;  12 Del. C. 1953, §  2718;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2714. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2714. Purchase money payable to a successor administrator.

§ 2714. Purchase money payable to a successor administrator. If a sale, made by an executor or former administrator, shall be returned by a successor administrator, the purchase money shall be payable to the latter, but such payment shall not be made nor the sale approved until the successor administrator gives bond in the Court of Chancery as prescribed in § 2713 of this title; and in that case, the Court may discharge the bond of the executor or former administrator upon such terms as may be deemed proper. Code 1852, §  1901;  Code 1915, §  3431;  Code 1935, §  3891;  12 Del. C. 1953, §  2719;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2715. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2715. Refund of purchase money when sale not returned or not approved.

§ 2715. Refund of purchase money when sale not returned or not approved. If the purchase money arising from any sale under this chapter shall be paid to the executor or administrator before the sale is approved, the executor or administrator shall refund the same without delay if such sale is not returned or shall not be approved. If the executor or administrator does not refund the money, it shall be a breach of the condition of the bond prescribed in § 2713 of this title, although the executor or administrator shall have died before the time for returning such sale, for such death shall not excuse the executor or administrator from the strict performance of the executor's or administrator's duty. Code 1852, §  1902;  Code 1915, §  3431;  Code 1935, §  3891;  12 Del. C. 1953, §  2720;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2716. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2716. Charges of sale; taxing and payment.

§ 2716. Charges of sale; taxing and payment. All the charges of any sale under this chapter, whether under the name of commissions or otherwise, shall be taxed by the Court of Chancery and paid to the Clerk before approving the sale; and no other charges shall be allowed on account of the sale, or of receiving or paying the purchase money, but the account shall be passed before the Register of Wills, as other accounts. Code 1852, §  1903;  19 Del. Laws, c. 252, §  3;  Code 1915, §  3432;  Code 1935, §  3892;  12 Del. C. 1953, §  2721;  57 Del. Laws, c. 402, §§  3, 5;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2717. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2717. Power to refuse order for sale or to approve a sale.

§ 2717. Power to refuse order for sale or to approve a sale. The Court of Chancery may refuse an order for sale of real estate or may refuse to approve a sale, if under the circumstances it is considered improper that such sale should be made, although it should sufficiently appear that the personal estate is not sufficient for the payment of the debts, or that the sale was regularly conducted. Code 1852, §  1904;  Code 1915, §  3433;  Code 1935, §  3893;  12 Del. C. 1953, §  2722;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2718. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2718. Appeal to Supreme Court.

§ 2718. Appeal to Supreme Court. Any person aggrieved by an order or decree of the Court of Chancery made in any proceeding under this chapter may appeal therefrom to the Supreme Court, and no such order or decree shall be drawn in question except upon appeal. Code 1852, §  1905;  Code 1915, §  3434;  Code 1935, §  3894;  12 Del. C. 1953, §  2723;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2719. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 27. Sale of Lands by Executors and Administrators|§ 2719. Power of sale in will; execution; liability of purchaser for application of purchase money.

§ 2719. Power of sale in will; execution; liability of purchaser for application of purchase money. (a) If, by any will, authority is given to several executors, or other persons, to sell real estate, and, if 1 or more of them die before the complete execution of the authority, such authority shall survive. (b) If, by any will, real estate is devised to be sold, and no person is authorized to make the sale, the person, or persons, having the execution of the will, or the survivor or survivors of them, if several, may sell the real estate in execution of the devise. (c) If, by any will, real estate is devised to a person or persons for life and after the death of such life tenant or life tenants to be sold, and no person is authorized to make the sale, the person or persons who have the execution of said will at the period when such sale is directed to be made, or the survivor or survivors of them, if several, may sell the real estate in execution of the devise. (d) If, by any will, authority is given to an executor to sell real estate, and the person so named as executor therein dies, or is removed or discharged from the office of executor before the execution of the authority, or refuses or neglects to give bond, or renounces, or is incapable, the person or persons having the execution of the will, or the survivor or survivors of them, if several, may sell the real estate in execution of the devise. (e) Whenever real estate is sold and conveyed in any such case as mentioned and provided for in this section, the purchaser or purchasers thereof shall take the same free and discharged from any liability as to the application, misapplication or nonapplication of the purchase money or any part thereof. Nothing in this section shall contravene any express direction contained in any will. Code 1852, §  1906;  14 Del. Laws, c. 79, §  1;  24 Del. Laws, c. 235, §  1;  Code 1915, §  3435;  30 Del. Laws, c. 211, §  1;  Code 1935, §  3895;  12 Del. C. 1953, §  2724;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2901. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]|§ 2901. Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2901. Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. (a) Whenever it appears upon any accounting or in any appropriate action or proceeding that an executor, administrator, temporary administrator, trustee or other person acting in a fiduciary capacity (or individually) has, after April 2, 1947, paid an estate tax levied or assessed under Chapter 15 of Title 30 providing for a tax known as “Delaware Estate Tax” or under any law amendatory thereof or supplemental thereto or under any other law hereafter enacted providing for the same or a different estate tax or under any estate tax law of the United States, upon or with respect to any property required to be included in the gross estate of a decedent under any such law, the amount of the tax so paid shall be equitably prorated among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit accrues. (b) Such proration shall be made in the proportion, as near as may be, that the value of the property, interest or benefit of each such person bears to the total value of the property, interests and benefits received by all such persons interested in the estate except that in making such proration allowances shall be made for any exemptions granted by the law imposing the tax and for any deductions allowed by such law for the purpose of arriving at the value of the net estate and except that in cases where a trust is created or other provision made whereby any person is given an interest in income or an estate for years or for life or other temporary interest in any property or fund, the tax on both such temporary interest and on the remainder thereafter shall be charged against and be paid out of the corpus of such property or fund without apportionment between remainders and temporary estates. (c) For the purposes of this chapter the term “persons interested in the estate” shall with respect to both state and federal taxes include all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent or any benefit whatsoever with respect to any such property or interest, whether under a will or intestacy or by reason of any transfer, trust, estate, interest, right, power or relinquishment of power taxable under any of the aforementioned laws providing for the levy or assessment of estate taxes. 46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2901;
12 DE Code § 2902. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]|§ 2902. Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2902. Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution. 46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2902;
12 DE Code § 2903. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]|§ 2903. Recovery of proportionate tax from persons receiving taxable property which did not come into possession of executor or administrator; jurisdiction of Court of Chancery [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2903. Recovery of proportionate tax from persons receiving taxable property which did not come into possession of executor or administrator; jurisdiction of Court of Chancery [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. (a) Where any property required to be included in the gross estate does not come into the possession of the executor, administrator or other fiduciary, the executor, administrator or other fiduciary shall recover from whoever is in possession or from the persons interested in the estate the proportionate amount of such tax payable by the persons interested in the estate with which such persons are chargeable under this chapter. (b) The Court of Chancery of the county in which any such accounting has been made or in which any such appropriate action or proceeding is pending may, by order, direct the payment of such amount of tax by such persons to the executor, administrator or other fiduciary, in accordance with subsection (a) of this section. 46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2903;  57 Del. Laws, c. 402, §  3;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2904. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]|§ 2904. Executor's or administrator's obligation to distribute property before person entitled has paid pro rata tax or furnished security [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2904. Executor's or administrator's obligation to distribute property before person entitled has paid pro rata tax or furnished security [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. No executor, administrator or other person acting in a fiduciary capacity shall be required to transfer, pay over or distribute any fund or property which may have either a federal or a state tax imposed upon it or which may be liable for the payment of any federal or state tax, until the amount of such tax or taxes due from the devisee, legatee, distributee or other person to whom such property is transferred, is paid or, if the apportionment of tax has not been determined, adequate security is furnished by the transferee for such payment. 46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2904;
12 DE Code § 2905. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]|§ 2905. Jurisdiction of and proceedings in the Court of Chancery; petition, order, parties, hearings; appointment of guardians [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2905. Jurisdiction of and proceedings in the Court of Chancery; petition, order, parties, hearings; appointment of guardians [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. (a) The Court of Chancery has jurisdiction and all power necessary to make the prorations and the orders directing the payment of amounts of tax contemplated by this chapter. (b) Such jurisdiction may be invoked by petition filed in the Court of Chancery by an executor, administrator, temporary administrator, trustee or other person acting in a fiduciary capacity or any other person having such an interest as may in the judgment of the Court entitle such person to file such a petition. (c) The Court of Chancery, upon making a determination as provided in § 2901 of this title, shall make a decree or order directing the executor, administrator or other fiduciary to charge the prorated amounts against the persons against whom the tax has been so prorated, insofar as such person is in possession of property or interests of such persons against whom such charge has been made, and summarily directing all other persons against whom the tax has been so prorated or who are in possession of property or interests of such persons to make payment of such prorated amounts to such executor, administrator or other fiduciary or to another person who has paid such tax. (d) Every petition under subsection (b) of this section shall make all living interested persons parties defendant to the proceeding and they shall be summoned or otherwise notified as provided by the rules of the Court of Chancery relating to partition causes. (e) The Court may appoint a guardian or guardians ad litem to represent the interests of persons who by reason of their minority or other cause are incompetent or of unborn or unascertainable persons who may have an interest in the estate. (f) The Court may hear the cause upon oral testimony of witnesses or otherwise. 46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2905;  57 Del. Laws, c. 402, §  3;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2906. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 29. Apportionment of Estate Taxes [Effective Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]|§ 2906. Limitation on application of chapter [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2906. Limitation on application of chapter [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. The foregoing provisions of this chapter shall not apply where and to the extent that a testator provides in the testator's will for another method of apportionment or allocation of the taxes referred to in § 2901 of this title or where and to the extent that the written terms of an inter vivos transfer provide for another method of apportionment or allocation of such taxes which may be imposed with respect to the specific fund so transferred. Such provision in a will or in the terms of an inter vivos transfer may be in the form of a direction or of a grant of discretion to an executor or trustee to apportion or allocate such taxes or to pay such taxes out of the residuary estate under a will or from any other portion or portions of the estate passing under the will or out of the property transferred inter vivos. 46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2906;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2901. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 29. Apportionment of Estate Taxes [Effective Until Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]|§ 2901. Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2901. Proration of state and federal estate taxes; method [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. (a) Whenever it appears upon any accounting or in any appropriate action or proceeding that an executor, administrator, temporary administrator, trustee or other person acting in a fiduciary capacity (or individually) has, after April 2, 1947, paid an estate tax levied or assessed under Chapter 15 of Title 30 providing for a tax known as “Delaware Estate Tax” or under any law amendatory thereof or supplemental thereto or under any other law hereafter enacted providing for the same or a different estate tax or under any estate tax law of the United States, upon or with respect to any property required to be included in the gross estate of a decedent under any such law, the amount of the tax so paid shall be equitably prorated among the persons interested in the estate to whom such property is or may be transferred or to whom any benefit accrues. (b) Such proration shall be made in the proportion, as near as may be, that the value of the property, interest or benefit of each such person bears to the total value of the property, interests and benefits received by all such persons interested in the estate except that in making such proration allowances shall be made for any exemptions granted by the law imposing the tax and for any deductions allowed by such law for the purpose of arriving at the value of the net estate and except that in cases where a trust is created or other provision made whereby any person is given an interest in income or an estate for years or for life or other temporary interest in any property or fund, the tax on both such temporary interest and on the remainder thereafter shall be charged against and be paid out of the corpus of such property or fund without apportionment between remainders and temporary estates. (c) For the purposes of this chapter the term “persons interested in the estate” shall with respect to both state and federal taxes include all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent or any benefit whatsoever with respect to any such property or interest, whether under a will or intestacy or by reason of any transfer, trust, estate, interest, right, power or relinquishment of power taxable under any of the aforementioned laws providing for the levy or assessment of estate taxes. 46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2901;
12 DE Code § 2902. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 29. Apportionment of Estate Taxes [Effective Until Jan. 1, 2014, but See § 2914 of This Title for Future Applicability]|§ 2902. Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2902. Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]. The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution. 46 Del. Laws, c. 119, §  1;  47 Del. Laws, c. 405, §  1;  12 Del. C. 1953, §  2902;