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Oregon Revised Statutes Executive Branch; Organization § 178.355

Current as of January 01, 2023 | Updated by Findlaw Staff

(1) Withdrawal from an account may be made as prescribed by the rules adopted by the Oregon 529 Savings Board.

(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.

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Cite this article: FindLaw.com - Oregon Revised Statutes Executive Branch; Organization § 178.355 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-18-executive-branch-organization/or-rev-st-sect-178-355/

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