{"data":{"id":"us-de/30-del.-c.-1131-1142","jurisdiction":"us-de","citation":"30 Del. C. §§ 1131-1142","heading":"Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State [Repealed].","body":"Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter IV. Estates, Trusts and Beneficiaries"],"source_url":"https://delcode.delaware.gov/title30/c011/sc04/index.html#1131-1142","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"9114392dffa088cfa75d9129d9a561cc66c0a2223a1bd22e220c1dbef697dd12","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1127","next":"us-de/30-del.-c.-1143-1145"},"notice":"GroundRules: Original legal text. Not legal advice."}