Del. Code tit. 30 § 1165

Current through 2024 Legislative Session Act Chapter 269

Section 1165 - Change of status as resident or nonresident during the year

If an individual changes status during the taxable year from resident to nonresident or from nonresident to resident, the individual shall file a return for that portion of the year during which the individual is a resident and the State Tax Commissioner may, by forms or instructions, require the individual to file a return for that portion of the year during which the individual is a nonresident.

30 Del. C. § 1165

30 Del. C. 1953, § 1165; 57 Del. Laws, c. 737, § 1; 70 Del. Laws, c. 186, § 1.;