Login

Del. Code 30, § 1105 : State Taxes — Personal Income Tax — Resident Individuals — Taxable income

Current through 2016 Legislative Session, Act 399

The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter.

Del. C. § 1105
30 Del. C. 1953, § 1105; 57 Del. Laws, c. 737, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 347, § 8.;