5 Del. Admin. Code § 1109-6.0
Current through Register Vol. 28, No. 7, January 1, 2025
Section 1109-6.0 - Credit Carryover6.1 The amount of the employment tax credit for any taxable year that is not allowable for such taxable year solely as a result of the limitation described above in Section 4.0 shall be a credit carryover to each of the succeeding 9 years in the manner described in Section 2011(f) of Title 30 of the Delaware Code.5 Del. Admin. Code § 1109-6.0