§ 1167

If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title: (1) Personal exemptions and the standard deduction shall be prorated between the 2 returns, to reflect the proportions of the taxable year during which the individual was a resident and a nonresident; and (2) Notwithstanding the provisions of § 1166 of this title [repealed], the total of the taxes due thereon shall not be less than would be due if the total of the taxable incomes reported on the 2 returns were includable in 1 return.30 Del. C. 1953, § 1167; 57 Del. Laws, c. 737, § 1;