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Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. § 1104: Nonresident individual defined.

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Where this section sits in the code
  1. Title 30. State Taxes
  2. Income, Inheritance and Estate Taxes
  3. CHAPTER 11. Personal Income Tax
  4. Subchapter I. General Provisions

A nonresident individual of this State means an individual who is not a resident individual of this State.

Collected 2026-09-05T23:02:35Z. Source file · JSON

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