Del. Code Ann. tit. 30, § 1631 – Imposition of tax | Midpage

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Delaware Code

§ 1631

Del. Code Ann. tit. 30, § 1631

Imposition of tax

72 Del. Laws, c. 467, § 1;

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

72 Del. Laws, c. 467, § 1