Delaware Code Title 30 Sec. 2073 – Time limitations
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A taxpayer who is eligible for the Research and Development Tax Credit under this chapter for the taxable year in which the Delaware qualified research and development expenses are taken into account for purposes of Delaware income taxation shall continue to be eligible for the credit permitted under this chapter, even if the federal research and development tax credit provided by § 41 of the Internal Revenue Code [26 U.S.C. § ?41] has been terminated or revoked.
72 Del. Laws, c. 23, § ?4; 75 Del. Laws, c. 140, § ?2; 77 Del. Laws, c. 329, § ?64(d); 78 Del. Laws, c. 76, § ?66; 78 Del. Laws, c. 292, § ?55; 79 Del. Laws, c. 81, § ?1; 80 Del. Laws, c. 207, § 2;
Terms Used In Delaware Code Title 30 Sec. 2073
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302