reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 23. ACCOUNTING AND DISTRIBUTION › Subchapter IV. Nondomiciliary Decedents’ Estates › § 2355. Prerequisites of approval of final account.

§ 2355. Prerequisites of approval of final account.
No final account of an executor or administrator of a nondomiciliary decedent shall be approved unless either:
(1) Proof has been filed as required by § 2352 of this title, or
(2) Notice under § 2353 of this title has been given to the official or body charged with the administration of the death tax laws of the domiciliary state, and such official or body has not petitioned for an accounting under § 2354 of this title within 60 days after the mailing of such notice, or
(3) An accounting has been had under § 2354 of this title, a decree has been made upon such accounting and it appears that the executor or administrator has paid such sums and remitted such securities, if any, as the executor or administrator was required to pay or remit by such decree, or
(4) It appears that letters testamentary or of administration have been issued by the domiciliary state and that no notice has been given under § 2353 of this title.
42 Del. Laws, c. 138, §  1;  12 Del. C. 1953, §  2355;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 23. ACCOUNTING AND DISTRIBUTION › Subchapter IV. Nondomiciliary Decedents’ Estates › § 2356. Applicability of subchapter.

§ 2356. Applicability of subchapter.
This subchapter shall apply to the estate of a nondomiciliary decedent only in case the laws of the domiciliary state contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance, as finally determined by the Division of Revenue, of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this State, when such estates are administered in whole or in part by a probate court, or other court charged with the administration of estates of decedents, in such other state.
42 Del. Laws, c. 138, §  1;  12 Del. C. 1953, §  2356;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 23. ACCOUNTING AND DISTRIBUTION › Subchapter IV. Nondomiciliary Decedents’ Estates › § 2357. Construction of subchapter.

§ 2357. Construction of subchapter.
This subchapter shall be liberally construed in order to ensure that the domiciliary state of any nondomiciliary decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, due to it from the estate of such decedent.
42 Del. Laws, c. 138, §  1;  12 Del. C. 1953, §  2357;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2501. Register of Wills is a Clerk of Court of Chancery.

§ 2501. Register of Wills is a Clerk of Court of Chancery.
In performing the functions of the office, the Register of Wills of each county shall act only as a Clerk of the Court of Chancery.
59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2502. Powers.

§ 2502. Powers.
(a) The Register of Wills shall have power to take acknowledgements, administer oaths, issue notices, certify and authenticate copies of instruments, documents and records of the Court and perform the usual functions of the Register's office.
(b) If a matter is one with respect to which no notice is required by statute or rule of court to be given to any person then, except as otherwise provided in this title or by rule of court, the Register of Wills may hear and determine it and make all orders, adjudgments and decrees in connection therewith which the Court of Chancery could make, subject to being set aside or modified by the Court at any time within 30 days thereafter; and if not so set aside or modified such orders, adjudgments and decrees shall have the same effect as if made by the Court.
(c) All actions commenced in the Court of Chancery shall be filed with the Register in Chancery, who shall have custody of the records thereof, as provided by the Rules of the Court of Chancery, notwithstanding that such action may be brought upon a cause of action previously within the cognizance of the Register of Wills.
(d) Without limiting the generality of the foregoing, the Register of Wills shall have such further powers and duties as may be specifically conferred upon the Register by statute or by rule of the Court of Chancery.
59 Del. Laws, c. 384, §  1;  64 Del. Laws, c. 252, §  8;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2503. Commission to take deposition.

§ 2503. Commission to take deposition.
(a) If the attendance of a witness to a will cannot be procured because of the witness' sickness, age, infirmity, imminent departure from the State, being beyond the reach of process or any other reason deemed satisfactory to the Register of Wills, the Register may award a commission to take the deposition of such witness.
(b) The commission may be issued on interrogatories filed, or the Register may make any order deemed proper concerning the issuance or execution of the commission.
Code 1852, §  1818;  Code 1915, §  3371;  Code 1935, §  3836;  12 Del. C. 1953, §  2503;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2504. Compensation.

§ 2504. Compensation.
The Registers of Wills in respective counties shall receive the following annual salaries:
(1) New Castle County, as fixed by the New Castle County government.
(2) In Kent County the Register of Wills of Kent County shall receive a salary in an amount to be set by ordinance of the Kent County Levy Court.
(3) In Sussex County the Register of Wills of Sussex Council shall receive a salary in an amount to be set by ordinance of the Sussex County Council.
23 Del. Laws, c. 60, §  7;  24 Del. Laws, c. 84, §  1;  24 Del. Laws, c. 87, §  1;  24 Del. Laws, c. 94, §  1;  Code 1915, §  1438;  40 Del. Laws, c. 139, §  1;  Code 1935, §  1597;  44 Del. Laws, c. 98, §  1;  45 Del. Laws, c. 138, §  1;  46 Del. Laws, c. 298, §  1;  12 Del. C. 1953, §  2505;  49 Del. Laws, c. 283;  49 Del. Laws, c. 292;  50 Del. Laws, c. 488, §  1;  52 Del. Laws, c. 52, §  1;  52 Del. Laws, c. 174, §  1;  53 Del. Laws, c. 222, §  8;  54 Del. Laws, c. 23, §  11;  54 Del. Laws, c. 215, §  8;  56 Del. Laws, c. 204, §  2;  57 Del. Laws, c. 692, §  10;  59 Del. Laws, c. 384, §  1;  59 Del. Laws, c. 514, §  4;  61 Del. Laws, c. 506, §  9;  65 Del. Laws, c. 163, §  9;  65 Del. Laws, c. 216, §  6;  67 Del. Laws, c. 255, §  7;  68 Del. Laws, c. 234, §  5;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2505. Bond.

§ 2505. Bond.
The official bond of every Register of Wills of this State shall embrace and include the faithful performance by the Register of all the duties imposed upon the Register by law.
25 Del. Laws, c. 225, §  7;  Code 1915, §  152;  37 Del. Laws, c. 8, §  1;  40 Del. Laws, c. 10, §  1;  Code 1935, §  141;  12 Del. C. 1953, §  2504;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2506. Deputy register — Powers; recording appointment.

§ 2506. Deputy register — Powers; recording appointment.
In all cases where, in the administration of the affairs of the office of Register of Wills in the several counties of the State, it is necessary or proper to administer an oath of affirmation, such oath of affirmation may be administered by a deputy register; and, where the Register might have done so, such deputy register may probate wills and grant letters testamentary and of administration. The appointment of each deputy shall be recorded in the office of the Recorder of Deeds of the county for which the deputy shall be appointed.
24 Del. Laws, c. 77, §  1;  Code 1915, §  3338;  Code 1935, §  3803;  12 Del. C. 1953, §  2506;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2507. Deputy Register — Chief deputy; employment of deputies and clerks.

§ 2507. Deputy Register — Chief deputy; employment of deputies and clerks.
(a) The Chancellor shall name a chief deputy register of wills for each county who shall perform such duties as shall from time to time be assigned by the Court of Chancery. The annual compensation of such chief deputy shall be as fixed by the New Castle County government, the Sussex County government or the Levy Court of Kent County. A Chief Deputy Register of Wills when appointed and qualified shall not be removed from office except for good and sufficient cause.
(b) The Register of Wills in each county may employ such number of deputies and clerks at such salaries as shall be fixed by the government body of such county. In Kent County, minimum qualifications may be established by the county government for each position, and said minimum qualifications and compensation and any subsequent adjustments thereto shall have the concurrence of the register of wills.
23 Del. Laws, c. 60, §  8;  24 Del. Laws, c. 83, §  1;  24 Del. Laws, c. 86, §  2;  26 Del. Laws, c. 61, §  1;  27 Del. Laws, c. 73, §  1;  27 Del. Laws, c. 83, §  1;  Code 1915, §  1439;  29 Del. Laws, c. 91, §  1;  29 Del. Laws, c. 92, §  1;  31 Del. Laws, c. 13, §  1;  32 Del. Laws, c. 67, §  1;  35 Del. Laws, c. 79, §  1;  40 Del. Laws, c. 139, §  2;  Code 1935, §§  1191, 1598;  43 Del. Laws, c. 120, §  1;  44 Del. Laws, c. 99, §  1;  44 Del. Laws, c. 100, §§  1, 2;  44 Del. Laws, c. 101, §  1;  45 Del. Laws, c. 109, §§  1, 2;  45 Del. Laws, c. 140, §  1;  46 Del. Laws, c. 139, §  1;  46 Del. Laws, c. 298, §§  1, 2;  47 Del. Laws, c. 192;  48 Del. Laws, c. 111, §  1;  12 Del. C. 1953, §  2507;  53 Del. Laws, c. 245;  59 Del. Laws, c. 384, §  1;  60 Del. Laws, c. 218, §  1;  61 Del. Laws, c. 486, §  1;  74 Del. Laws, c. 45, §  6;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2508. Report of real estate transfers to Board of Assessment.

§ 2508. Report of real estate transfers to Board of Assessment.
Each Register of Wills shall furnish to the Board of Assessment of each county a description of each parcel of real estate devised or descending by virtue of will or by operation of law insofar as the records of the Register's office will enable. The Register shall also furnish the date of the transfer, the name of the deceased and the name and the address of the transferee. The Register shall furnish such information promptly after the filing in the Register's office of an inventory and appraisement.
19 Del. Laws, c. 26, §  27;  19 Del. Laws, c. 562, §  11;  20 Del. Laws, c. 389, §  1;  Code 1915, §§  1126A, 1178;  28 Del. Laws, c. 82, §  28;  29 Del. Laws, c. 72, §  20;  30 Del. Laws, c. 77, §  19;  30 Del. Laws, c. 78, §  7;  31 Del. Laws, c. 14, §  24;  33 Del. Laws, c. 79, §  1;  33 Del. Laws, c. 84, §  23;  Code 1935, §§  1272, 1309, 1328, 1420, 1453;  46 Del. Laws, c. 299, §  1;  12 Del. C. 1953, §  2508;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2509. Delivery of records; photocopies; evidence.

§ 2509. Delivery of records; photocopies; evidence.
(a) Each Register of Wills upon the advice and approval of the Court of Chancery may deliver to the Delaware Public Archives any volume of probate records in the Register's official custody, the age and condition of which render its continued use by the public inadvisable, and the Register shall take a receipt for the same and the receipt shall be recorded in the office from which such volume or record is taken.
(b) Within a reasonable time after any such volume or record has been delivered to the Delaware Public Archives, the State Archivist and Records Administrator shall make a photocopy of its contents and shall certify that such contents are complete and correct, and such certificate shall be included in such photocopy. Such photocopy shall be delivered to the Register of Wills from whom the original volume was received, and the Register may issue certified copies of any records photocopied under the provisions of this section, and any such certified copy shall be admissible as evidence in any judicial or administrative proceeding in the same manner and entitled to the same weight and have the same effect as certified copies made from the original volume.
37 Del. Laws, c. 110, §  1;  Code 1935, §  1563;  12 Del. C. 1953, §  2509;  54 Del. Laws, c. 206;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;  72 Del. Laws, c. 91, §§  6-8;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2510. Fees.

§ 2510. Fees.
The governing body of each county shall determine the fees which shall be charged by the Register of Wills of that county.
Code 1852, §  2833;  Code 1893 c. 125, §  14;  24 Del. Laws, c. 246, §  3;  24 Del. Laws, c. 247, §§  1, 2;  Code 1915, §§  4859, 4859A, 4860, 4886;  30 Del. Laws, c. 241, §  2;  36 Del. Laws, c. 275, §  1;  Code 1935, §§  5353, 5354, 5355, 5374;  46 Del. Laws, c. 300, §  1;  12 Del. C. 1953, §§  2321, 2322, 2323;  52 Del. Laws, c. 156;  53 Del. Laws, c. 229, §§  1, 2;  57 Del. Laws, c. 704;  59 Del. Laws, c. 384, §  1;  60 Del. Laws, c. 199, §  3;  62 Del. Laws, c. 19, §  1;  63 Del. Laws, c. 131, §§  1, 2;  64 Del. Laws, c. 76, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2511. Posting of fee list.

§ 2511. Posting of fee list.
Every Register of Wills shall keep for public inspection in the Register's office a printed or written list of the fees then in effect.
Code 1852, §  2834;  Code 1915, §  4887;  Code 1935, §  5375;  12 Del. C. 1953, §  2524;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 25. REGISTER OF WILLS › § 2512. Refusal to pay fees; penalty.

§ 2512. Refusal to pay fees; penalty.
Whoever neglects or refuses to pay the fees provided for in this chapter, for any service performed, within 30 days after written demand from the Register of Wills to whom such fees are due, shall be fined $20 besides costs of suit unless the Court of Chancery, upon application within such 30-day period for good cause shown, grants an extension of time for payment of such fees.
24 Del. Laws, c. 246, §  6;  24 Del. Laws, c. 247, §  4;  Code 1915, §  4890;  Code 1935, §  5378;  12 Del. C. 1953, §  2526;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2701. Petition for sale of realty to pay decedent's debts; notice.

§ 2701. Petition for sale of realty to pay decedent's debts; notice.
(a) When the personal estate of a decedent is not sufficient to pay the decedent's debts, the decedent's executor or administrator may present to the Court of Chancery of the county in which there is any real estate of the decedent a petition outlining such facts, and praying for an order for sale of the whole, or such part thereof, if the personal estate is not sufficient for that purpose.
(b) Written notice of intention to present such petition, and of the day and place of doing so, shall be given by the executor or administrator at least 10 days in advance to the parties interested or, if any of the parties be minors and have guardians, to such guardians if such parties and guardians reside in the State, and also to the tenants in possession of the premises intended to be sold. If any of the parties or guardians do not reside in the State, there shall, in such case, be such publication or service of notice in respect to them as shall be prescribed by the Court of Chancery, by general rule, or specially directed in any case.
(c) Where the decedent has real estate in more than 1 of the counties of this State the petition may be presented to the Court of Chancery of any of the counties wherein such real estate is located. The Court may, in such action, make an order in relation to any real estate of the decedent located within this State. The Court shall order the part of the proceedings which relates to real estate in a county, other than that where the petition is presented, to be certified and recorded in the Court of Chancery in that county; and the record shall have all the effect of an original record. The sale of any such real estate shall be conducted only in the county wherein such real estate is located.
Code 1852, §§  1877, 1878;  Code 1915, §  3417;  Code 1935, §  3877;  12 Del. C. 1953, §  2701;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2702. Application by creditor to compel sale of realty; procedure.

§ 2702. Application by creditor to compel sale of realty; procedure.
A creditor of the decedent may apply to the Court of Chancery of the county wherein the letters were granted to issue a citation to an executor or administrator to appear before it, on a day to be therein mentioned, to show cause why the creditor shall not present a petition to the Court for the purpose mentioned in § 2701 of this title. The citation shall be served at least 10 days before its return. If upon a hearing it appears that there is a deficiency of assets for the payment of the decedent's debts, and that the creditor will be remediless without the sale of the real estate, or part thereof, then the Court may order the executor or administrator to present such petition to it on or before such date to be fixed by the Court as will enable the notice required by § 2701 of this title to be given.
Code 1852, §§  1812, 1879, 1880;  Code 1915, §§  3366, 3418;  Code 1935, §§  3831, 3878;  12 Del. C. 1953, §  2702;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2703. Proof in action to compel sale of realty.

§ 2703. Proof in action to compel sale of realty.
In cases of a petition for an order for sale of realty, the executor or administrator shall exhibit to the Court of Chancery, on oath, a true account of all the personal estate of the decedent, and of all debts outstanding against the estate of the decedent which shall have come to the executor's or administrator's knowledge, stating therein the amount of the inventory and appraisal, the amount of the debts due to the decedent and all other property, rights and credits belonging to the decedent's personal estate of which the executor or administrator has knowledge; and the executor or administrator shall also exhibit the inventory, list and statement filed pursuant to § 1905 of this title, or certified copies thereof.
Code 1852, §§  1881, 1882;  Code 1915, §  3419;  Code 1935, §  3879;  12 Del. C. 1953, §  2703;  59 Del. Laws, c. 384, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2704. Order of sale; realty to be sold.

§ 2704. Order of sale; realty to be sold.
The Court of Chancery may, if it appears that there is a deficiency of personal estate for the payment of the decedent's debts, order that the executor or administrator shall sell the real estate, or a part thereof to be specified in the order, for the purpose of supplying the deficiency. No more shall be sold than the Court deems sufficient for that purpose, unless the Court considers that the condition of any premises is such that a part thereof, merely sufficient, could not be laid off and sold without injury to the whole, in which case the Court may order the whole or any part of such premises to be sold, as may be deemed best for the parties interested.
Code 1852, §§  1881, 1882;  Code 1915, §  3419;  Code 1935, §  3879;  12 Del. C. 1953, §  2704;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2705. Partition no bar to sale.

§ 2705. Partition no bar to sale.
The fact that partition has been made of the real estate shall be no bar to an order for sale.
Code 1852, §§  1881, 1882;  Code 1915, §  3419;  Code 1935, §  3879;  12 Del. C. 1953, §  2705;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2706. Manner of sale; notice and adjournment in case of public auction.

§ 2706. Manner of sale; notice and adjournment in case of public auction.
Every sale under this chapter shall be by public auction or by private sale with the approval of the Court of Chancery. If the sale is by public auction, the Court shall direct the executor or administrator to give notice thereof by advertisements made and signed by the Clerk, describing the land to be sold and appointing the day, hour and place of such sale, posted, at least 10 days before the day of sale, at such places in the county as the order specifies, and also in such other manner as may be deemed proper in a particular case. The executor or administrator may adjourn the sale.
Code 1852, §  1885;  19 Del. Laws, c. 252, §  1;  Code 1915, §  3423;  Code 1935, §  3883;  12 Del. C. 1953, §  2711;  59 Del. Laws, c. 384, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2707. Effect of contribution in advance of sale to payment of debts; contribution to equalize burden after sale.

§ 2707. Effect of contribution in advance of sale to payment of debts; contribution to equalize burden after sale.
If any devisee, or person holding any part of the real estate, contributes so much as the Court of Chancery adjudges to be devisee's or other person's proportionable part towards payment of the outstanding debts, no order shall be made for the sale of the premises owned or held by the devisee or other person. A devisee or other owner of premises which shall be sold pursuant to an order under this chapter may compel contribution to equalize the burden from any other owner if more than devisee's or other person's proportionate share towards payment of the debts is raised by the sale.
Code 1852, §  1886;  Code 1915, §  3424;  Code 1935, §  3884;  12 Del. C. 1953, §  2712;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2708. Return of sale; deed.

§ 2708. Return of sale; deed.
(a) An executor or administrator shall return the proceedings to any adjourned or regular term of the Court of Chancery after the making or renewing of an order of sale; and if the return is approved, the executor or administrator shall make a deed to the purchaser for the premises sold.
(b) If an order is made to several executors or administrators, upon the death of any, it shall survive.
(c) A successor administrator may return a sale made by a former executor or administrator and make a deed to the purchaser, if the Court of Chancery approves the sale and orders the successor to make a deed. The successor may, under order of the Court, make a deed pursuant to a sale returned by such former executor or administrator and duly approved.
(d) A deed may also be made, by order of the Court of Chancery, to the heirs or to the assigns of a deceased purchaser.
(e) The Court of Chancery shall not order a deed to be made in any case, unless the purchase money is first paid.
Code 1915, §  3425;  Code 1935, §  3885;  12 Del. C. 1953, §  2713;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2709. Title of purchaser.

§ 2709. Title of purchaser.
The grantee in any deed made in pursuance of this chapter shall take all the estate, title and claim which the decedent, at the time of the decedent's death, had to the real estate thereby conveyed, either at law or in equity, with the benefit of all acts and matters done after the decedent's death for perfecting or securing the title, and shall hold the same paramount to all encumbrances created or suffered by, and all right and title of the devisees or heirs of the decedent, and all persons claiming through them, and also discharged from the lien of all judgments against decedent, or the decedent's executors or administrators, and also of all the mortgages and recognizances entered into or executed by the decedent for the payment of money or interest, absolutely and not dependent on a contingency. But neither the sale nor the deed shall impair or affect the lien of any recognizance or obligation entered into or executed by the decedent with condition for the performance of any official duties, or of any recognizance or mortgage entered into or executed by the decedent with any other condition than for the absolute payment of money, or interest.
Code 1852, §  1892;  Code 1915, §  3426;  Code 1935, §  3886;  12 Del. C. 1953, §  2714;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 27. SALE OF LANDS BY EXECUTORS AND ADMINISTRATORS › § 2710. Application of proceeds of sale; order of payment of debts.

§ 2710. Application of proceeds of sale; order of payment of debts.
The purchase money of a sale, made by authority of this chapter (all just charges to be allowed by the Court of Chancery, being first deducted), shall be applied to outstanding debts against the decedent in the following order:
(1) First Class. —
To judgments against the decedent, which, before the sale, were liens on the premises sold, and to recognizances and mortgages entered into or executed by the decedent with condition for the payment of money or interest, absolutely, and not dependent on a contingency, and which, before the sale, were liens on the premises sold; such judgments, recognizances and mortgages shall be of equal grade, but shall be preferred in payment according to the legal priority of their lien respectively; and if in an action or proceeding upon a recognizance, obligation or mortgage entered into or executed by the decedent with other condition than for the absolute payment of money or interest (but which was by its own force or legal effect, without judgment thereon, a lien on the premises sold), a sum shall have been assessed or ascertained as payable or recoverable by virtue thereof, and judgment or decree, at the time of the sale, has been thereupon given or pronounced, the sum so assessed or ascertained with the costs shall stand in priority, according to the date of the obligation or recognizance, or of the depositing of the mortgage duly acknowledged or proved in the proper recorder's office to be recorded, and shall be preferred in payment according to such priority; but in no other case shall the proceeds of such sale be applied or retained for the purpose of being applied to any recognizance, obligation or mortgage entered into or executed by the decedent with other condition than for the absolute payment of money or interest, in preference to, or to the postponement of, any debt outstanding against the decedent.
But no debt shall be regarded as within this class unless it was before the sale a lien on the premises sold; a sum assessed or ascertained, as mentioned, under this class, being here understood to be demandable by virtue of the mortgage, recognizance or obligation upon which the action or proceeding was instituted.
(2) Second Class. —
To other debts outstanding against the decedent, observing the same rule of priority as prescribed by § 2105 of this title.
Code 1852, §§  1893-1897;  Code 1915, §  3427;  35 Del. Laws, c. 204, §  1;  Code 1935, §  3887;  12 Del. C. 1953, §  2715;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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. Short title [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

§ 2901. Short title [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
This chapter may be cited as the “Estate Tax Apportionment Act of Delaware.”
79 Del. Laws, c. 159, §  1;