Delaware Statutes
§ 1104 — Nonresident individual defined
Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 11 PERSONAL INCOME TAX·Subch. General Provisions
A nonresident individual of this State means an individual who is not a resident individual of this State.
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Legislative History
30 Del. C. 1953, § 1104; 57 Del. Laws, c. 737, § 1
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