2014 Connecticut General Statutes
Title 3 - State Elective Officers
Chapter 32 - Treasurer
Section 3-22o - Compliance with provisions necessary for trust to constitute state tuition program and be tax exempt.
The Treasurer shall take any action necessary to ensure that the trust complies with all applicable requirements of federal and state laws, rules and regulations to the extent necessary for the trust to constitute a qualified state tuition program and be exempt from taxation under Section 529 of the Internal Revenue Code.
(P.A. 97-224, S. 10, 12.)
History: P.A. 97-224 effective July 1, 1997 (Revisor’s note: The words “is exempt” were replaced editorially by the Revisors with “be exempt” for grammatical accuracy).
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