Payments made under this chapter to a beneficiary shall not be subject to Delaware income taxes or Delaware estate taxes.18 Del. C. 1953, § 6609; 58 Del. Laws, c. 504, § 1;
Delaware Legal Code
§ 6609
Delaware Title 18 — Delaware law
Source: https://delcode.delaware.gov/title18/c066/index.html· Version 2026