§ 1637 Credit for income tax of another state.

30 DE Code § 1637 (2019) (N/A)
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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.

72 Del. Laws, c. 467, § 1.