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2021 Delaware Code
Title 30 - State Taxes
Chapter 20. Business Tax Credits and Deductions
Subchapter X. Business Finder’s Fee Tax Credit
§ 2096. Reconsideration.
Universal Citation: 30 DE Code § 2096. (2021)
§ 2096. Reconsideration.
Where any applicant for a new business finder's fee tax credit pursuant to this subchapter objects to any determination by the Director, such applicant shall be entitled to a reconsideration of such decision by the Director or the Director's designee. Such request shall be filed with the Director within 60 days from the issuance of such denial of certification decision. The Director shall, within 30 days of a request for such reconsideration, issue a written decision.
77 Del. Laws, c. 300, § 1;
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