Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter III. Nonresident Individuals

§ 1121. Imposition of tax upon nonresidents. - A tax is hereby imposed for each taxable year on...

§ 1122. Modified Delaware source income. - The modified Delaware source income of a nonresident individual means...

§ 1123. Delaware adjusted gross income. - The Delaware adjusted gross income of an individual means such...

§ 1124. Income derived from sources in Delaware. - (a) General. — That part of a nonresident individual's federal...

§ 1125. Individual who is Delaware resident for part of year; computation of tax. - An individual who is a resident of this State for...

§ 1126. Withholding of income tax on sale or exchange of real estate by nonresident individuals. - (a) Definitions. — (1) “Director” means the Director of the...