(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.
Structure Delaware Code
Chapter 11. PERSONAL INCOME TAX
Subchapter VIII. Returns and Payments of Tax
§ 1161. Persons required to make returns of income.
§ 1162. Joint or separate returns of spouses.
§ 1163. Returns by fiduciaries.
§ 1165. Change of status as resident or nonresident during the year.
§ 1167. Minimum tax and prorating of exemptions.
§ 1168. Time and place for filing returns and paying tax.
§ 1169. Declarations of estimated tax.
§ 1170. Filing of estimated tax returns and payment of estimated tax.
§ 1171. Income taxes of members of armed forces on death.
§ 1172. Procedures for contributions to the DE529 Education Savings Plan.