Delaware Code > Title 30 > Chapter 20 > Subchapter V – Clean Energy Technology Device Manufacturers’ Credits
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| § 2040 | Credit against corporation income tax for clean energy technology … |
Terms Used In Delaware Code > Title 30 > Chapter 20 > Subchapter V - Clean Energy Technology Device Manufacturers' Credits
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302