31102

If pursuant to the last sentence of § 31021(a) of this title a gift made not later than the time of death of the donor were not to be reported and paid for as provided under such section, then said gift shall be included in the gross estate of the donor, assigning to such gift the value it had at the time of death of the donor. History —Jan. 31, 2011, No. 1, § 2042.12, retroactive to Jan. 1, 2011.