{"data":{"id":"us-de/30-del.-c.-1631","jurisdiction":"us-de","citation":"30 Del. C. § 1631","heading":"Imposition of tax.","body":"The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.","path":["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"],"source_url":"https://delcode.delaware.gov/title30/c016/sc03/index.html#1631","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"f6b4770e4348c42228ceadf62036be49be9c4692c6c3db70aa172119e00300a8","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1625","next":"us-de/30-del.-c.-1632"},"notice":"GroundRules: Original legal text. Not legal advice."}