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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Terms Used In Delaware Code Title 30 Sec. 1122

  • 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