Del. Code tit. 30 § 2085

Current through 2024 Legislative Session Act Chapter 510

Section 2085 - Disposition of unused 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.

30 Del. C. § 2085

Amended by Laws 2015, ch. 207,s 3, eff. 3/17/2016.

76 Del. Laws, c. 78, § 1.;