Delaware Code Title 30 Sec. 1631 – Imposition of tax
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The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.
Terms Used In Delaware Code Title 30 Sec. 1631
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. 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