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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 1631

Imposition of tax

Official textdelcode.delaware.gov

The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.

Amendment history

72 Del. Laws, c. 467, § 1

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In this title (40 sections)
  1. 30-1501 · Definitions relating to this chapter [For application of this…
  2. 30-1502 · Tax on transfers of resident estates [For application of this…
  3. 30-1503 · Credit for taxes paid to another state; limitation [For…
  4. 30-1504 · Tax on transfers of nonresident estates [For application of…
  5. 30-1505 · Returns; time to file return and pay tax [For application of…
  6. 30-1506 · Collection and payment of tax out of estate; liability of the…
  7. 30-1507 · Assessment of tax; special lien for estate taxes [For…
  8. 30-1508 · Final settlement of executor’s or administrator’s accounts…
  9. 30-1509 · , 1510. Refund of taxes erroneously paid; procedure and…
  10. 30-1601 · Definitions
  11. 30-1602 · Taxable year
  12. 30-1603 · Accounting method
  13. 30-1604 · Adjustments
  14. 30-1605 · Returns
  15. 30-1606 · Withholding of income tax on sale or exchange of real estate…
  16. 30-1621 · Taxation of pass-through entities; in general
  17. 30-1622 · Character of items
  18. 30-1623 · Special rules for nonresident individual members and…
  19. 30-1624 · Special rules for certain tax credits of pass-through entities
  20. 30-1625 · Special rules for certain tax deductions for pass-through…
  21. 30-1631 · Imposition of tax
  22. 30-1632 · Computation and payment
  23. 30-1633 · Tax not applicable
  24. 30-1634 · Fiduciary adjustment
  25. 30-1635 · Taxable income of resident estate or resident trust
  26. 30-1636 · Nonresident beneficiary deduction for resident estates or…
  27. 30-1637 · Credit for income tax of another state
  28. 30-1638 · Accumulation distribution credit for resident beneficiary of…
  29. 30-1639 · Taxable income of a nonresident estate or nonresident trust
  30. 30-1640 · Share of a nonresident estate, nonresident trust or its…
  31. 30-1701 · Definitions
  32. 30-1702 · Election to invoke chapter
  33. 30-1703 · Compromise of death taxes due this State
  34. 30-1704 · Arbitration of domicile of decedent
  35. 30-1705 · Penalty and interest for nonpayment of tax
  36. 30-1706 · Reciprocal application
  37. 30-1801 · Short title
  38. 30-1802 · Findings and purpose
  39. 30-1803 · Definitions
  40. 30-1804 · Tax credit available; land conveyed for conservation and…
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