About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


1979 Delaware Attorney General Reports and Opinions 1 (1979)

handle is hein.sag/sagde0016 and id is 1 raw text is: SIM[~i. (ii IFIAWvARt. thesnonlI ito Jussus I) n 0111(l RIJII.nimt kuti op S. sluesg'Is 820 N. EaI If SItRM, Bril toin Arreaml (f01sun illott.ans, 1)ILAwAnt 19801 November 6, 1979 OPINION TO: Clifford B. Hearn, Jr., Esq. Chairman, Violent Crimes Compensation Board OPINION BY: John P. Fedele Deputy Attorney General OPINION NO.: 79-FO10 QUESTION: Are awards mide by the Delaware Violent Crimes Compensation Board to crine victims taxable for state income tax purposes by the State of Delaware? ANSWER: No. DISCUSSION: You have asked the opinion of this office whether awards made by the Delaware Violent Crimes Compensation Board (the Board) to victims of violent crime are taxable for state income tax purposes by the State of Delaware. For the reasons stated below, we are of the opinion that such awards are in the nature of welfare payments and, therefore, do not constitute taxable compensation. Rev. Rul. 74-74, 1974-1 Cum. Bull. 18. (See Attached) The State of Delaware imposes a tax for each taxable year on the entire taxable income of every Delaware resident. 30 Del.C.1102. Taxable Delaware income is equal to federal adjusted gross income for the taxable year, subject to certain nodifications, deductions and exemptions not pertinent here. 30 Del.C.§1105. Document No. 15-01-79-11-02