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.

76 Del. Laws, c. 78, § ?1; 80 Del. Laws, c. 207, § 3;

Terms Used In Delaware Code Title 30 Sec. 2085

  • New Economy Jobs Program: means the Program authorized pursuant to this subchapter to encourage the creation of high wage, knowledge-based jobs in this State. See Delaware Code Title 30 Sec. 2081
  • Qualified employer: means an employer certified to be eligible for New Economy Jobs Program credits under this subchapter. See Delaware Code Title 30 Sec. 2081
  • Qualified retained employer: means an employer certified to be eligible for New Economy Jobs Program credits under this subchapter and within the 3-year period prior to certification:

    a. See Delaware Code Title 30 Sec. 2081

  • Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
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