GroundRules
30 Del. C. § 1172: Procedures for contributions to the DE529 Education Savings Plan.
Where this section sits in the code
- Title 30. State Taxes
- Income, Inheritance and Estate Taxes
- CHAPTER 11. Personal Income Tax
- Subchapter VIII. Returns and Payments of Tax
(a) The Secretary of Finance shall provide on the Delaware income tax return a means by which an individual claiming and entitled to a refund on such return may elect to have the amount of such refund deposited into an existing DE529 Education Savings Plan account established pursuant to subchapter XII of Chapter 34 of Title 14.
(b) The Plans Management Board shall assist the Secretary of Finance with the implementation and administration of this section.
Collected 2026-09-05T23:02:35Z. Source file · JSON