Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 1197
Delaware Veterans Trust Fund [For application of this section, see 85 Del. Laws, c. 137, § 12]
# (a)
The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amount to the Delaware Veterans Trust Fund established pursuant to § 8804 of Title 29.
# (b)
The amount so designated by an individual on the income tax return form or schedule shall be deducted from the tax refund to which such individual is entitled or the amount so designated may be added to the individual’s payment of taxes due and shall not be included in the general revenue of the State.
# (c)
The Division of Revenue shall determine the total amount designated pursuant to this section and shall transfer such amount to the Delaware Veterans Trust Fund.
Amendment history
79 Del. Laws, c. 184, § 1; 85 Del. Laws, c. 137, § 9
Source: view the official text
In this title (40 sections)
- 30-1174 · , 1175. Partnership return; Information returns [Repealed]
- 30-1176 · Report of change in federal tax liability [Repealed]
- 30-1180 · Administration of charitable donations through the personal…
- 30-1181 · Procedures for contributions to the Delaware Nongame Fish and…
- 30-1182 · Organ and Tissue Donor Awareness Trust Fund
- 30-1182A · Beau Biden Foundation
- 30-1183 · Emergency Housing Assistance Fund
- 30-1184 · SL24: UnLocke the Light Foundation
- 30-1185 · Delaware Breast Cancer Education and Early Detection Fund
- 30-1186 · Delaware Combined Campaign for Justice Fund
- 30-1187 · Delaware Diabetes Education Fund
- 30-1188 · Delaware Veterans’ Home Fund
- 30-1189 · Delaware National Guard and Reserve Emergency Assistance Fund
- 30-1190 · Delaware Juvenile Diabetes Fund
- 30-1191 · Delaware Children’s Fund [Repealed]
- 30-1192 · The Delaware Ovarian Cancer Foundation
- 30-1193 · The Delaware Chapter of the National Multiple Sclerosis…
- 30-1194 · White Clay Creek Wild and Scenic River Restoration Fund
- 30-1195 · Senior Trust Fund [For application of repeal of this section,…
- 30-1196 · Home Of The Brave Foundation Fund
- 30-1197 · Delaware Veterans Trust Fund [For application of this…
- 30-1198 · Protecting Delaware’s Children Fund
- 30-1199 · Habitat for Humanity of Delaware Fund
- 30-1200 · Central Delaware Habitat for Humanity Fund [Repealed]
- 30-1201 · Sussex County Habitat for Humanity Fund [Repealed]
- 30-1202 · Food Bank of Delaware Fund
- 30-1203 · Pediatric Cancer Research Fund
- 30-1204 · Income taxes of members of armed forces on death [Transferred]
- 30-1205-1209 · Setoff between refund and debt to claimant agency —…
- 30-1211-1224 · Timely mailing; collection procedures; issuance of…
- 30-1231-1233 · Attempt to evade or defeat tax; penalty; failure to…
- 30-1234 · False statements [Repealed]
- 30-1235 · Limitations [Repealed]
- 30-1241 · Secrecy of returns and information; penalty [Repealed]
- 30-1242 · Inspection of returns by federal, state and local officials…
- 30-1243 · Short title [Repealed]
- 30-1301-1314 · Definitions; property included in gross estate —…
- 30-1321-1327 · Basis of computation of tax; definition of beneficiary’s…
- 30-1341-1346 · Inheritance tax returns; filing returns and payments —…
- 30-1351-1353 · Incorporation of certain personal income tax provisions…