Regulatory Alerts2012-12-01
Added · Updated
Final: 1109 Instructions for Calculation of Employment Tax Credits (5 Del.C. §1105)
Regulation 1109 is amended to conform with changes in Section 1105 of Title 5 of the Delaware Code under 78 Del. Laws Ch. 72, with no other alterations to the regulation's substance. The amendments apply to entities subject to the bank franchise tax for tax years 1997 through 2011 and 2012 through 2021. The effective date of these amendments is January 1, 2013.
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