Delaware Statutes

§ 903 — Income; definition

Delaware·Title 22·Ch. 9 MUNICIPAL USER TAX
“Income” means the total income from whatever source earned by any resident of such city and the total income earned within such city by any nonresident of the city.

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Legislative History

22 Del. C. 1953, § 903; 57 Del. Laws, c. 11 ; 58 Del. Laws, c. 14.

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