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U.S. State Codes
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Delaware
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Title 30 - State Taxes
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Chapter 20. Business Tax Cr...
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Subchapter VIII Credit for Research and Develop...
Subchapter VIII Credit for Research and Development Expenses
§ 2070 Amount of credit and applicable procedures.
§ 2071 Application of Internal Revenue Code.
§ 2072 Determination of qualified research and development expenses.
§ 2073 Time limitations.
§ 2074 Transitional rule [Repealed].
§ 2075 Limitation on credits [Repealed].