Delaware § 1172 Procedures for contributions to the DE529 Education Savings Plan

Delaware Statutes

§ 1172 — Procedures for contributions to the DE529 Education Savings Plan

Delaware § 1172

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 11PERSONAL INCOME TAX

Subch.Returns and Payments of Tax

This text of Delaware § 1172 (Procedures for contributions to the DE529 Education Savings Plan) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 1172 (2026).

Text

(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.

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(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.