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41 chapters · 626 sections in this title.
30 Del. C. § 1101. Meaning of terms.
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§ 1101. Meaning of terms. Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United Sta…
30 Del. C. § 1102. Imposition and rate of tax; separate tax on lump-sum distributions.
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§ 1102. Imposition and rate of tax; separate tax on lump-sum distributions. (a) (1) For taxable years beginning before January 1, 1985, the amount of tax shall be determined as follows: 1.4% of the amount of taxable income not in excess of $1,000; 2.0% of the amount of taxable in…
30 Del. C. § 1103. Resident individual defined.
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§ 1103. Resident individual defined. A resident individual of this State means an individual: (1) Who is domiciled in this State to the extent of the period of such domicile; provided, however, an individual who is present in a foreign country or countries for at least 495 full d…
30 Del. C. § 1104. Nonresident individual defined.
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§ 1104. Nonresident individual defined. A nonresident individual of this State means an individual who is not a resident individual of this State.30 Del. C. 1953, § 1104; 57 Del. Laws, c. 737, § 1;