Del. C. » Title 30 — Income, Inheritance and Estate Taxes · CHAPTER 11. Personal Income Tax · State Taxes
Delaware Code

30 Del. C. § 1122 (2026)

Modified Delaware source income

✓ current as of May 2026
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The modified Delaware source income of a nonresident individual means that part of such individual’s federal adjusted gross income and modifications provided for under § 1106 of this title derived from sources within this State determined under § 1124 of this title.

30 Del. C. 1953, §  1122;  57 Del. Laws, c. 737, §  1;  68 Del. Laws, c. 82, §  3;