{"data":{"id":"us-de/30-del.-c.-1121","jurisdiction":"us-de","citation":"30 Del. C. § 1121","heading":"Imposition of tax upon nonresidents.","body":"A tax is hereby imposed for each taxable year on the taxable income of every nonresident individual of this State equal to the tax determined under § 1102 of this title as if such individual were a resident, reduced by the credit allowed under § 1110(b) of this title, and the difference, multiplied by a fraction, the numerator of which is such individual’s modified Delaware source income and the denominator of which is such individual’s Delaware adjusted gross income.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter III. Nonresident Individuals"],"source_url":"https://delcode.delaware.gov/title30/c011/sc03/index.html#1121","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"2aca766c578cae182d10b493c8804fc739512c8a95499af6472223817542c577","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1118","next":"us-de/30-del.-c.-1122"},"notice":"GroundRules: Original legal text. Not legal advice."}