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

30 Del. C. § 1632: Computation and payment.

Where this section sits in the code

Title 30. State Taxes
Income, Inheritance and Estate Taxes
CHAPTER 16. Pass-Through Entities, Estates and Trusts
Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries

The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual pursuant to Chapter 11 of this title, except as otherwise provided by this subchapter. The tax shall be computed on such taxable income and shall be paid by the fiduciary.

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

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