Home/Delaware/Statutes/Title: 30/Part: Income, Inheritance and Estate Taxes/Ch. 11: PERSONAL INCOME TAX/Subch.: General Provisions/§ 1104
Delaware Statutes

§ 1104 — Nonresident individual defined

Delaware § 1104
JurisdictionDelaware
Title30
PartIncome, Inheritance and Estate Taxes
Ch. 11PERSONAL INCOME TAX
Subch.General Provisions

This text of Delaware § 1104 (Nonresident individual defined) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Del. Code tit. 30, § 1104 (2026).

Text

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

Nearby Sections

15
§ 1101
Meaning of terms
§ 1102
Imposition and rate of tax; separate tax on lump-sum distributions
§ 1103
Resident individual defined
§ 1104
Nonresident individual defined
§ 1105
Taxable income
§ 1106
Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2]
§ 1107
Deductions
§ 1108
Standard deduction
§ 1109
Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8]
§ 1110
Personal exemptions and credits
§ 1111
Credit for income tax paid to another state
§ 1112
Historic rehabilitation
§ 1113
Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries
§ 1114
Child care and dependent care expense credit
§ 1117
Earned income tax credit
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Bluebook (online)
Delaware § 1104, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/1104.