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

30 Del. C. § 1631: Imposition of tax.

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Where this section sits in the code
  1. Title 30. State Taxes
  2. Income, Inheritance and Estate Taxes
  3. CHAPTER 16. Pass-Through Entities, Estates and Trusts
  4. Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries

The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.

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

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