Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1101
Meaning of terms
Official textdelcode.delaware.gov
Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 [26 U.S.C. § 1 et seq.] and amendments thereto and other laws of the United States relating to federal income taxes, as the same may have been or shall become effective, for any taxable year.
Amendment history
57 Del. Laws, c. 737, § 1; 67 Del. Laws, c. 408, § 1; 71 Del. Laws, c. 347, § 7
Source: view the official text
In this title (40 sections)
- 30-554 · Obtaining court judgment by filing certificate
- 30-555 · Release of lien
- 30-556 · Execution of judgments
- 30-557 · Nonresident taxpayer
- 30-558 · Tax claims of other states
- 30-559 · Order to compel compliance
- 30-560 · Transferees
- 30-561 · Jeopardy assessments
- 30-562 · Bankruptcy or receivership
- 30-563 · General powers of Director of Revenue
- 30-564 · Closing agreements
- 30-565 · Priorities among requests to intercept or reduce refunds
- 30-571 · Attempt to evade or defeat tax; class E felony
- 30-572 · Failure to collect or pay over tax; class E felony
- 30-573 · Failure to file return, supply information or pay tax; class A…
- 30-574 · Fraud and false statements; class E felony
- 30-575 · Period of limitations on criminal prosecutions: jurisdiction
- 30-576 · Misdemeanors
- 30-581 · Inspection of returns by federal, state and local officials
- 30-582 · Lodging tax collection
- 30-1101 · Meaning of terms
- 30-1102 · Imposition and rate of tax; separate tax on lump-sum…
- 30-1103 · Resident individual defined
- 30-1104 · Nonresident individual defined
- 30-1105 · Taxable income
- 30-1106 · Modifications [For application of this section, see 83 Del.…
- 30-1107 · Deductions
- 30-1108 · Standard deduction
- 30-1109 · Itemized deductions [For application of this section, see 66…
- 30-1110 · Personal exemptions and credits
- 30-1111 · Credit for income tax paid to another state
- 30-1112 · Historic rehabilitation
- 30-1113 · Credit for active members of volunteer firefighting,…
- 30-1114 · Child care and dependent care expense credit
- 30-1115 · Subchapter S — Business tax credits [Repealed]
- 30-1116 · Delaware investment credit [Repealed]
- 30-1117 · Earned income tax credit
- 30-1118 · Tax credit for expenses associated with human organ or bone…
- 30-1121 · Imposition of tax upon nonresidents
- 30-1122 · Modified Delaware source income