{"data":{"id":"us-de/30-del.-c.-1122","jurisdiction":"us-de","citation":"30 Del. C. § 1122","heading":"Modified Delaware source income.","body":"The modified Delaware source income of a nonresident individual means that part of such individual’s federal adjusted gross income and modifications provided for under § 1106 of this title derived from sources within this State determined under § 1124 of this title.","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#1122","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"8bfcc6fad2ca89c6afa3467438eb6becbeab99439cb1d25914795ee9cf621eb5","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1121","next":"us-de/30-del.-c.-1123"},"notice":"GroundRules: Original legal text. Not legal advice."}