Tennessee Statutes
§ 67-2-123 — Implementation of income tax incentive for participation in college savings plans
Tennessee·Title 67
(a)The department shall assist the board of trustees of the college savings trust fund program in the implementation of an income tax incentive established under § 49-7-805(4) that shall include, but not be limited to, college savings plan incentive inserts in the department's income tax notifications, providing college savings plan incentives information with any website tax payment form, sending other notifications about college savings incentives by electronic means, and providing information about college savings incentives through any other web-based means.
(b)For any insert included in the mailing of renewal notices that causes the total postal weight to be over one ounce (1 oz.) as permitted by the United States postal service, the board of trustees of the college savings trust fu
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Tennessee § 67-2-123 (Implementation of income tax incentive for participation in college savings plans) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by 2017 Tenn. Acts, ch. 400, s 12, eff. 7/1/2017. Added by 2014 Tenn. Acts, ch. 910, s 28, eff. 5/13/2014.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund