30 Del. C. § 1104: Nonresident individual defined.
Where this section sits in the code
- Title 30. State Taxes
- Income, Inheritance and Estate Taxes
- CHAPTER 11. Personal Income Tax
- 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