§ 77-4-e

[RSA 77:4-e repealed by 2021, 91:99, II, effective January 1, 2025.] 77:4-e Interest and Dividends From Funds Invested in College Tuition Savings Plan Not Taxable. – Notwithstanding any provision of RSA 77:4, income and distributions from any qualified tuition program as defined in the Internal Revenue Code of 1986, as amended, shall not be taxable under this chapter to the plan or to its sponsors, participants, or beneficiaries to the extent that the same is exempt from federal income taxation under section 529 of the Internal Revenue Code of 1986, as amended, as that section was in effect on July 1, 2003. Source. 1997, 304:1. 2003, 64:1, eff. July 1, 2003.