Imposition of tax.

30 Del. C. § 1631., under PASS-THROUGH ENTITIES, ESTATES AND TRUSTS.

30 Del. C. § 1631.

§ 1631. Imposition of tax. The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.72 Del. Laws, c. 467, § 1;