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A nonresident individual of this State means an individual who is not a resident individual of this State.
Structure Delaware Code
Delaware Code
Title 30 - State Taxes
Chapter 11. PERSONAL INCOME TAX
Subchapter I. General Provisions
§ 1101. Meaning of terms.
§ 1102. Imposition and rate of tax; separate tax on lump-sum distributions.
§ 1103. Resident individual defined.
§ 1104. Nonresident individual defined.