The state treasurer shall establish and maintain the program established pursuant to 26 U.S.C. Section 529A and the Accounts for Persons with Disabilities Act [6-8A-1 to 6-8A-7 NMSA 1978].
History: Laws 2016, ch. 40, § 8.
Emergency clauses. — Laws 2016, ch. 40, § 11 contained an emergency clause and was approved March 3, 2016.
Applicability. — Laws 2016, ch. 40, § 10 provided that the provisions of Laws 2016, ch. 40 apply to taxable years beginning on or after January 1, 2016.