Section 178.355 - Withdrawals from accounts for higher education expenses; rules; report.

OR Rev Stat § 178.355 (2019) (N/A)
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(2) A financial institution shall report an account withdrawal during any calendar year to the account owner and the federal Internal Revenue Service. The report shall be made at the time and contain such information as required by law.

(3) This section applies only to accounts established for qualified higher education expenses. [Formerly 348.870]