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6-84-109. Account withdrawals.
Arkansas Code — all titles (historical 2020) · legal_authorities
6-84-109. Account withdrawals.
(a) Withdrawal from an account may be made on thirty (30) days' written notice by the account owner to the Section 529 Plan Review Committee or on shorter notice as the committee may by rule provide.
(b)(1) An account withdrawal paid to or for the benefit of any person during any calendar year shall be reported to the person and to the Internal Revenue Service.
(2) The report shall be made at the time required by the rules of the Internal Revenue Service as in effect on January 1, 2018, and contain such information as is required by law.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 6-84-109
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:6-84-109
Source file: gov.ar.code.title.06.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5728f27989497acd94634cfb740a1f78f1fe2b58b20387273e16f1fa21c2afee
Source location: content.xml paragraph 45536
Stored source content
6-84-109. Account withdrawals.
(a) Withdrawal from an account may be made on thirty (30) days' written notice by the account owner to the Section 529 Plan Review Committee or on shorter notice as the committee may by rule provide.
(b)(1) An account withdrawal paid to or for the benefit of any person during any calendar year shall be reported to the person and to the Internal Revenue Service.
(2) The report shall be made at the time required by the rules of the Internal Revenue Service as in effect on January 1, 2018, and contain such information as is required by law.
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