§ 2351

As used in this subchapter: (1) 'Death tax' and 'death taxes' include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent's death. (2) 'Domiciliary state' means the jurisdiction in which the decedent was domiciled at the time of the decedent's death.42 Del. Laws, c. 138, § 1; 12 Del. C. 1953, § 2351; 59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186,, § 1;