Section 1161 - Persons required to make returns of incomeAn income tax return with respect to the tax imposed by this chapter shall be made by the following:
(1) Every resident individual who a. Is required to file a federal income tax return for the taxable year, orb. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual's spouse, is more than $15,449.(2) Every nonresident individual who has income from sources in this State.30 Del. C. 1953, § 1161; 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 257, § 6; 64 Del. Laws, c. 330, §§2, 3; 65 Del. Laws, c. 147, §§2, 3; 65 Del. Laws, c. 204, §§5, 6; 66 Del. Laws, c. 95, §2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 347, § 5; 72 Del. Laws, 1st Sp. Sess., c. 247, § 1; 72 Del. Laws, c. 467, § 7.;