Subchapter
General Provisions
- Del. Code tit. 30, § 1101— Meaning of terms
- Del. Code tit. 30, § 1102— Imposition and rate of tax; separate tax on lump-sum distributions
- Del. Code tit. 30, § 1103— Resident individual defined
- Del. Code tit. 30, § 1104— Nonresident individual defined