Delaware Administrative Code
Title 5 - Banking
1100 - Taxation
1109 - Instructions for Calculation of Employment Tax Credits (5 Del.C.§1105)
Section 1109-6.0 - Credit Carryover

Universal Citation: 5 DE Admin Code 1109-6.0

Current through Register Vol. 28, No. 3, September 1, 2024

6.1 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.

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