Delaware Code Title 12. Decedents' Estates and Fiduciary Relations § 2304. Estate tax returns or affidavits

(a) Whenever a return required under Chapter 15 of Title 30 has been filed and the correct tax and additions to tax, if any, have been paid, a certificate to that effect shall be filed by the Director of Revenue with the Register of Wills of the counties in which the letters have been granted and in which the decedent owned real property.

(b) When no return is required under Chapter 15 of Title 30, and

then an affidavit in a form approved by the Director of Revenue shall be filed by the personal representative (as defined in § 1501 of Title 30 [repealed]  1) with the Register of Wills of the counties in which the real property is located.  The Director of Revenue may require a copy of said affidavit be filed with the Division of Revenue.

(c) [Repealed.]