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the Delaware Code
2014 Delaware Code
Title 22 - Municipalities
CHAPTER 9. MUNICIPAL USER TAX
§ 903. Income; definition
Universal Citation:
2 DE Code § 903 (2014 through 146th Gen Ass)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
"Income" means the total income from whatever source earned by any resident of such city and the total income earned within such city by any nonresident of the city.
22 Del. C. 1953, § 903; 57 Del. Laws, c. 11; 58 Del. Laws, c. 14.;
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