Section 6-84-109 - Account withdrawals(a) Withdrawal from an account may be made on thirty (30) days' written notice by the account owner to the Section 529 Plan Review Committee or on shorter notice as the committee may by rule provide.(b)(1) An account withdrawal paid to or for the benefit of any person during any calendar year shall be reported to the person and to the Internal Revenue Service.(2) The report shall be made at the time required by the rules of the Internal Revenue Service as in effect on January 1, 2020, and contain such information as is required by law.Amended by Act 2021, No. 966,§ 14, eff. 7/28/2021.Amended by Act 2019, No. 315,§ 415, eff. 7/24/2019.Amended by Act 2018EX2, No. 15,§ 3, eff. for tax years beginning on or after 1/1/2018.Amended by Act 2018EX2, No. 8,§ 3, eff. 1/1/2018.Amended by Act 2017, No. 884,§ 11, eff. 8/1/2017.Amended by Act 2017, No. 155,§ 6, eff. for tax years beginning on and after 1/1/2015.Amended by Act 2015, No. 580,§ 10, eff. for tax years beginning on or after January 1, 2014.Acts 1999, No. 996, § 11; 2003, No. 515, § 1; 2007, No. 218, § 6; 2011, No. 787, § 6.