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.
Structure Delaware Code
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
Subchapter IX. New Economy Jobs Program Credits
§ 2080. Declaration of purpose.
§ 2082. Certification as a qualified employer; recertification.
§ 2083. Credits for New Economy Jobs Program employment.
§ 2084. Limitation on credits and qualified withholding payments.