Delaware § 1705 - Penalty and interest for nonpayment of tax.
Full text of Delaware Delaware Code § 1705 — Penalty and interest for nonpayment of tax., with citation guidance and answers to common questions.
§ 1705. Penalty and interest for nonpayment of tax.
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.
43 Del. Laws, c. 5, § 5; 30 Del. C. 1953, § 1705; 57 Del. Laws, c. 707, § 6;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 1705
What does Delaware Code § 1705 cover?
Section 1705 ("Penalty and interest for nonpayment of tax.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 1705?
A common citation format is "Delaware Code § 1705" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 1705 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.