Del. Code 30, § 1172 : State Taxes — Personal Income Tax — Returns And Payments Of Tax — Procedures for contributions to the Delaware College Investment Plan Date: 24 Jul 2016 TEXT PDF Current through 2016 Legislative Session, Act 399 (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 Delaware College Investment Plan account established pursuant to subchapter XII of Chapter 34 of Title 14. (b) The Delaware College Investment Board shall assist the Secretary of Finance with the implementation and administration of this section. Del. C. § 1172 77 Del. Laws, c. 242, § 1.;