Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1908
Historic rehabilitation
Official textdelcode.delaware.gov
Any entity taxable under this section is eligible for tax credits in accordance with the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against taxes imposed under this chapter; provided, however, that all claimed credits are accompanied by a Certificate of Completion issued by the State Historic Preservation Office certifying that such credits have been earned in compliance with that act.
Amendment history
73 Del. Laws, c. 6, § 7
Source: view the official text
In this title (40 sections)
- 30-1802 · Findings and purpose
- 30-1803 · Definitions
- 30-1804 · Tax credit available; land conveyed for conservation and…
- 30-1805 · Administration
- 30-1806 · Applicability, fiscal limitation and renewal
- 30-1807 · Construction
- 30-1811 · Statement of purpose; short title
- 30-1812 · Definitions
- 30-1813 · Preservation and repair of historic structures; tax credits;…
- 30-1814 · Preservation tax credits; distribution, transfer and…
- 30-1815 · Preservation tax credits; procedures and administration
- 30-1816 · Total amount of credits permitted in each fiscal year;…
- 30-1817 · Appeals
- 30-1901 · Definitions
- 30-1902 · Imposition of tax on corporations; exemptions
- 30-1903 · Computation of taxable income [For application of this…
- 30-1904 · Returns
- 30-1905 · Payment of tax
- 30-1906 · Short title
- 30-1907 · Time of taking effect of tax
- 30-1908 · Historic rehabilitation
- 30-1909 · Withholding of income tax on sale or exchange of real estate…
- 30-1910 · , 1911. Interests and additions to the tax in case of…
- 30-1912 · Penalties — Late filing; failure to file returns; false and…
- 30-1913-1916 · Court action to compel furnishing of information; lien…
- 30-1917 · , 1918. Short title; time of taking effect of tax…
- 30-2001 · Short title
- 30-2001F · Purpose
- 30-2002 · Definitions
- 30-2002F · Definitions
- 30-2003 · Declaration of policy
- 30-2003F · Delaware production tax credit
- 30-2004 · Qualification for tax credit; Neighborhood Assistance Act…
- 30-2004F · Loan-out withholding
- 30-2005 · State income tax credit; amount
- 30-2005F · Entertainment production tax credit; procedures and…
- 30-2006 · Limitations on credits
- 30-2006F · Appeals
- 30-2007 · Unused tax credit
- 30-2007F · Audit