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|   Idaho Statutes
ati30809.tmp
EDUCATION CHAPTER 54 COLLEGE SAVINGS PROGRAM 33-5405.Taxation to beneficiary. The designated beneficiary, as defined
in section 529(e)(1) of the Internal Revenue Code, from an individual
trust account or savings account established under this chapter is
liable for taxes that may accrue under chapter 30, title 63, Idaho
Code, when a qualified withdrawal is made by the designated beneficiary. The Idaho Code is made available on the Internet by the Idaho Legislature as a public service. This Internet version of the Idaho Code may not be used for commercial purposes, nor may this database be published or repackaged for commercial sale without express written permission. Search the Idaho Statutes Available Reference: Search Instructions. The Idaho Code is the property of the state of Idaho, and is copyrighted by Idaho law, I.C. § 9-350. According to Idaho law, any person who reproduces or distributes the Idaho Code for commercial purposes in violation of the provisions of this statute shall be deemed to be an infringer of the state of Idaho's copyright. |
