30 Del. C. § 2085: Disposition of unused credits.
Where this section sits in the code
- Title 30. State Taxes
- Income, Inheritance and Estate Taxes
- CHAPTER 20. Business Tax Credits and Deductions
- Subchapter IX. New Economy Jobs Program Credits
To the extent a qualified employer’s or a qualified retained employer’s New Economy Jobs Program credits exceed any amounts otherwise due for the taxes and fees listed under § 2083(a) of this title but do not exceed the limitation of § 2084 of this title, such unused credits shall be paid to it in the nature of tax refunds.
Collected 2026-09-05T23:02:35Z. Source file · JSON