Idaho Statutes

Idaho Statutes are updated to the web July 1 following the legislative session.

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TITLE 33
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 nonqualified withdrawal is received by the designated beneficiary.

History:
[33-5405, added 2000, ch. 213, sec. 1, p. 580; am. 2020, ch. 245, sec. 3, p. 719.]


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