Del. Code tit. 30 § 1121

Current through 2024 Legislative Session Act Chapter 402

Section 1121 - Imposition of tax upon nonresidents

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.

30 Del. C. § 1121

30 Del. C. 1953, § 1121; 57 Del. Laws, c. 737, § 1; 68 Del. Laws, c. 82, §2; 70 Del. Laws, c. 297, § 1.;