30 Del. C. § 1165
This is the official text of 30 Del. C. § 1165, part of Delaware’s Del. C — part of the compiled statutory law of Delaware, published by the state as "Del. C." Browse the sections below, each linked to its official government source.
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§ Â 1165. Change of status as resident or nonresident during the year.
Official statutory text
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.
Status: in_force · Read it on the official government site
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