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

30 Del. C. § 1123: Delaware adjusted gross income.

Where this section sits in the code

Title 30. State Taxes
Income, Inheritance and Estate Taxes
CHAPTER 11. Personal Income Tax
Subchapter III. Nonresident Individuals

The Delaware adjusted gross income of an individual means such individual’s federal adjusted gross income with the modifications provided for under § 1106 of this title.

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

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