Del. Code tit. 30 § 1637

Current through 2024 Legislative Session Act Chapter 531

Section 1637 - Credit for income tax of another state

A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.

30 Del. C. § 1637

72 Del. Laws, c. 467, § 1.;