CHAPTER 8

WAR EMERGENCY TAX ON GROSS INCOMES

AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF DELAWARE, 1935, RELATING TO INCOME TAX.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That Chapter 6, Revised Code of Delaware (1935) as amended, be and the same is hereby further amended by adding thereto a new section to be known as 246 (n) Section 212 (n).

246 (n) Section 212 (n). No tax shall be levied, assessed or collected by the State of Delaware or any political subdivision thereof upon the income payable to or held for the benefit of a non-resident of the State of Delaware, regardless of the source from which such income may be derived, except to the extent that such income may be compensation for personal services currently rendered in the State of Delaware by a non-resident individual as a regular employee in the conduct of the business of an employer in the State of Delaware and except to the extent that such income may be derived from a trade or business of a non-resident individual regularly conducted in the State of Delaware.

All Acts or parts of Acts inconsistent herewith are hereby repealed to the extent of such inconsistency.

Approved March 30, 1943.