1 Del. Admin. Code § 901-1.0
Current through Register Vol. 28, No. 5, November 1, 2024
With permission of the property owner, a person or business entity who rehabilitates a certified historic property may apply for a credit against personal Delaware State income tax or bank franchise tax liabilities according to procedures and criteria established in these regulations and those that may be promulgated by the Division of Revenue or the State Bank Commissioner. A person eligible for tax credits under this Chapter, except a person engaged in a resident curator relationship, may transfer, sell or assign a portion or all unused credits.
1 Del. Admin. Code § 901-1.0
8 DE Reg. 1031 (1/1/05)
14 DE Reg. 485 (11/01/10)
18 DE Reg. 237 (9/1/2014) (Final)