The tax shall be first effective with respect to income earned subsequent to December 31, 1957.30 Del. C. 1953, § 1920; 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 16; 68 Del. Laws, c. 187, §§ 12, 14;
Delaware Legal Code
§ 1907
Delaware Title 30 — Delaware law
Source: https://delcode.delaware.gov/title30/c019/index.html· Version 2026