There is a newer version of the Idaho Code and Statutes
2010 Idaho Code
TITLE 33 EDUCATION
CHAPTER 54 COLLEGE SAVINGS PROGRAM
33-5405 TAXATION TO BENEFICIARY.
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.
Disclaimer: These codes may not be the most recent version. Idaho may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
