TITLE 15. TAXATION

CHAPTER 62. FAMILY EDUCATION SAVINGS ACT

Part 2. Family Education Savings Program Account -- Administration

Access To Records

15-62-209. Access to records. Information that identifies the contributor, account owner, or designated beneficiary of a family education savings account is confidential information as defined in 2-6-1002 and is exempt from any provision of law permitting the public examination or copying of documents. The provisions of this section may not prevent the release of information about a specific designated beneficiary to a higher education institution at which the designated beneficiary is enrolled or to which the designated beneficiary has applied for admission.

History: En. Sec. 3, Ch. 468, L. 2001; amd. Sec. 42, Ch. 348, L. 2015.