Arizona § 15-1876 - Higher education expenses; exemption from taxation

Full text of Arizona Arizona Revised Statutes § 15-1876 — Higher education expenses; exemption from taxation, with citation guidance and answers to common questions.

§ 15-1876. Higher education expenses; exemption from taxation

Notwithstanding any other law, the amount of any distribution to a designated beneficiary, as defined in section 529(e)(1) of the internal revenue code, from an individual trust account or savings account established under this article is exempt from taxation under title 43 but only to the extent that this income is used to pay qualified higher education expenses of the designated beneficiary.

Source: official Arizona text · Last verified 2026-08-27

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Frequently Asked Questions About Arizona § 15-1876

What does Arizona Revised Statutes § 15-1876 cover?

Section 15-1876 ("Higher education expenses; exemption from taxation") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Arizona § 15-1876?

A common citation format is "Arizona Revised Statutes § 15-1876" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Arizona law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.

How does Arizona § 15-1876 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.