Delaware Statutes
§ 2085 — Disposition of unused credits
Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 20 BUSINESS TAX CREDITS AND DEDUCTIONS·Subch. 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.
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Legislative History
76 Del. Laws, c. 78, § 1 ; 80 Del. Laws, c. 207, § 3
Nearby Sections
15
§ 2001
Short title§ 2002
Definitions§ 2003
Declaration of policy§ 2006
Limitations on credits§ 2007
Unused tax credit§ 2008
Administrative costs§ 2010
Definitions§ 2013
Rules and regulations§ 2015
Successors in title§ 2020
Definitions