Idaho Statutes
§ 33-5405 — TAXATION TO BENEFICIARY
Idaho § 33-5405
This text of Idaho § 33-5405 (TAXATION TO BENEFICIARY) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Idaho Code § 33-5405 (2026).
Text
The 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 chapter is liable for taxes that may accrue under chapter 30, title 63, Idaho Code, when a nonqualified withdrawal is received by the designated beneficiary.
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Legislative History
[33-5405, added 2000, ch. 213, sec. 1, p. 580; am. 2020, ch. 245, sec. 3, p. 719.]
Nearby Sections
15
§ 33-1001
DEFINITIONS§ 33-1002
EDUCATIONAL SUPPORT PROGRAM§ 33-1002B
PUPIL TUITION-EQUIVALENCY ALLOWANCES§ 33-1002C
SUMMER AND NIGHT SCHOOL PROGRAM SUPPORT UNITS — ALTERNATIVE SCHOOL — JUVENILE DETENTION FACILITY§ 33-1002E
PUPILS ATTENDING SCHOOL IN ANOTHER STATE§ 33-1002F
ALTERNATIVE SCHOOL REPORT§ 33-1003A
CALCULATION OF AVERAGE DAILY ATTENDANCE§ 33-1004
STAFF ALLOWANCE§ 33-1004A
EXPERIENCE AND EDUCATION MULTIPLIER§ 33-1004B
CAREER LADDERCite This Page — Counsel Stack
Bluebook (online)
Idaho § 33-5405, Counsel Stack Legal Research, https://law.counselstack.com/statute/id/33-5405.