Delaware Code Title 30 Sec. 1103 – Resident individual defined
A resident individual of this State means an individual:
(1) Who is domiciled in this State to the extent of the period of such domicile; provided, however, an individual who is present in a foreign country or countries for at least 495 full days in any consecutive 18-month period, and during such period of 18 consecutive months is not present in this State for more than 45 days, and does not maintain a permanent place of abode in this State at which the individual’s spouse, children or parents are present for more than 45 days, and is not an employee of the United States, its agencies or instrumentalities (including members of the Armed Forces) shall not be considered a resident of this State during such period; or
(2) Who maintains a place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State.
30 Del. C. 1953, § ?1103; 57 Del. Laws, c. 737, § ?1; 63 Del. Laws, c. 122, § ?1; 70 Del. Laws, c. 186, § ?1;
Terms Used In Delaware Code Title 30 Sec. 1103
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302