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2025 Delaware Code
Title 30 - State Taxes
Chapter 11. PERSONAL INCOME TAX
Subchapter III. Nonresident Individuals
§ 1122. Modified Delaware source income.
Universal Citation:
30 DE Code § 1122 (2025)
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§ 1122. Modified Delaware source income.
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;
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