Delaware Administrative Code
Title 5 - Banking
1100 - Taxation
1109 - Instructions for Calculation of Employment Tax Credits (5 Del.C.§1105)
Current through Register Vol. 27, No. 9, March 1, 2024
5 Del.C. § 1105
Effective Date: February 11, 2017
This regulation provides for the calculation of employment tax credits for the tax years 1997 through 2011 and 2012 through 2031 for entities subject to the bank franchise tax. These employment tax credits are provided in Section 1105(d) for tax years 1997 through 2011 and Section 1105(h) for tax years 2012 through 2031, and subject to requirements in Sections 1105(e), 1105(f), and 1105(i) of Title 5 of the Delaware Code.
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