Delaware Code > Title 30 > Chapter 20 > Subchapter VIII – Credit for Research and Development Expenses
Current as of: 2023 | Check for updates
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Other versions
| § 2070 | Amount of credit and applicable procedures |
| § 2071 | Application of Internal Revenue Code |
| § 2072 | Determination of qualified research and development expenses |
| § 2073 | Time limitations |
Terms Used In Delaware Code > Title 30 > Chapter 20 > Subchapter VIII - Credit for Research and Development Expenses
- Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
- 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
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302