53B-8a-112. Tax considerations.
(1) For tax purposes the property of the Utah Educational Savings Plan Trust and its
income are governed by Section 59-10-201.
(2) The tax commission, in consultation with the board, may adopt rules necessary to
monitor and implement the tax provisions referred to in Subsection (1) as related to the property
of the Utah Educational Savings Plan Trust and its income.
Amended by Chapter 100, 2007 General Session
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Last revised: Wednesday, July 23, 2008