Delaware § 1001 - Definitions.
Full text of Delaware Delaware Code § 1001 — Definitions., with citation guidance and answers to common questions.
§ 1001. Definitions.
As used in this chapter:
(1) “Income” means all income from whatever source derived including, but not limited to, realized capital gains and, in their entirety, pension, annuity, retirement and social security benefits.
(2) “Income tax year” means the 12-month period for which the property owner files a federal personal income tax return or, if no such return is filed, the calendar year.
(3) “Municipality” means any incorporated town or city of this State.
(4) “Resident” means one legally domiciled within the municipality for the period required by this chapter. Mere seasonal or temporary residence within the municipality, of whatever duration, shall not constitute domicile within the municipality for the purposes of this chapter. Absence from the municipality for a period of 12 months shall be prima facie evidence of abandonment of domicile in the municipality. The burden of establishing legal domicile within the municipality shall be upon the property owner.
22 Del. C. 1953, § 1001; 57 Del. Laws, c. 195, § 1; 57 Del. Laws, c. 425.;Frequently Asked Questions About Delaware § 1001
What does Delaware Code § 1001 cover?
Section 1001 ("Definitions.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 1001?
A common citation format is "Delaware Code § 1001" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 1001 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.