{"data":{"id":"us-de/30-del.-c.-1104","jurisdiction":"us-de","citation":"30 Del. C. § 1104","heading":"Nonresident individual defined.","body":"A nonresident individual of this State means an individual who is not a resident individual of this State.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter I. General Provisions"],"source_url":"https://delcode.delaware.gov/title30/c011/sc01/index.html#1104","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"b3f69ac4589550e217b207960f1a967e1d0b3db923ce9b0f622568ff5a407c40","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1103","next":"us-de/30-del.-c.-1105"},"notice":"GroundRules: Original legal text. Not legal advice."}