Delaware § 6407 - Taxes of other states.
Full text of Delaware Delaware Code § 6407 — Taxes of other states., with citation guidance and answers to common questions.
§ 6407. Taxes of other states.
(a) A Headquarters Management Corporation shall be credited with the amount of any income tax paid under this chapter on income upon which income tax (or tax computed upon or by reference to income) was also paid with respect to the taxable year to any other state of the United States or the District of Columbia.
(b) The credit provided by this section shall be allowed only if the taxpayer establishes to the satisfaction of the Secretary:
(1) The total amount of income derived from sources without this State,
(2) The amount of income derived from each state,
(3) The amount and nature of the tax paid to each state, and
(4) All other information necessary for the verification and computation of such credit.
74 Del. Laws, c. 256, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 6407
What does Delaware Code § 6407 cover?
Section 6407 ("Taxes of other states.") 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 § 6407?
A common citation format is "Delaware Code § 6407" (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 § 6407 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.