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41 chapters · 626 sections in this title.
30 Del. C. § 2085. Disposition of unused credits.
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§ 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 …
30 Del. C. § 2086. Sunset date [Repealed].
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§ 2086. Sunset date [Repealed].76 Del. Laws, c. 78, § 1; repealed by 80 Del. Laws, c. 207, § 3, effective Jan. 1, 2017.;
30 Del. C. § 2090. Legislative findings and purpose; creation of the business finder’s fee tax credit.
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§ 2090. Legislative findings and purpose; creation of the business finder’s fee tax credit. The General Assembly finds and declares that the State should partner with the Delaware business community to create and develop new employment opportunities for the citizens of the State.…
30 Del. C. § 2091. Definitions.
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§ 2091. Definitions. As used in this subchapter: (1) “Affiliate” means any business organization or person that directly, or indirectly through 1 or more intermediaries, controls, or is controlled by, or is under common control with, the person or business entity specified, or pe…