Arizona Statutes
§ 15-1876 — Higher education expenses; exemption from taxation
Arizona § 15-1876
JurisdictionArizona
Title 15Arizona Revised Statutes
Ch. 14PROVISIONS RELATING TO COMMUNITY COLLEGES, UNIVERSITIES AND PRIVATE POSTSECONDARY INSTITUTIONS
Art. 7AZ529, Arizona's Education Savings Plan
This text of Arizona § 15-1876 (Higher education expenses; exemption from taxation) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 15-1876 (2026).
Text
Notwithstanding any other law, the amount of any distribution to a designated beneficiary, as defined in section 529(e)(1) of the internal revenue code, from an individual trust account or savings account established under this article is exempt from taxation under title 43 but only to the extent that this income is used to pay qualified higher education expenses of the designated beneficiary.
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Nearby Sections
15
§ 15-1000
County school fund§ 15-1001
Special county school reserve fund§ 15-101
Definitions§ 15-1022
Tax levy for bonds; administration and disposition of tax; cancellation of paid bonds; security§ 15-1023
Issuance of bonds§ 15-1028
Disposition of surplus tax moniesCite This Page — Counsel Stack
Bluebook (online)
Arizona § 15-1876, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/15-1876.