Disposition of unused credits.
Del. Code tit. 30, § 2085
in effectTo 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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c020/sc09/index.htmlFetched: 10/4/2026
