The tax shall be paid by the executor, administrator or other fiduciary out of the estate before its distribution.
Del. Code tit. 12, § 2902
Duty of executor, administrator or other fiduciary to pay tax before distribution [Effective until Jan. 1, 2014, but see § 2914 of this title for future applicability]
46 Del
Official source: Delaware Code Online. Reproduced from public-domain Delaware statutes; confirm against the official source for the current text. Not legal advice.