{"data":{"id":"us-or/ors-178.355","jurisdiction":"us-or","citation":"ORS 178.355","heading":"Withdrawals from accounts for higher education expenses; rules; report.","body":"(1) Withdrawal from an account may be made as prescribed by the rules adopted by the Oregon 529 Savings Board.\n      (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.\n      (3) This section applies only to accounts established for qualified higher education expenses.","path":["05 - State Government, Government Procedures, Land Use","18. Executive Branch; Organization","Chapter 178 — State Treasurer; Oregon Retirement Savings Plan; Oregon 529 Savings Network"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors178.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:12Z","sha256":"65018016235c6ee4771b7c22277353a8e5752d991824faa49baa566fecfe517b","source_id":"us-or","stale":false,"prev":"us-or/ors-178.350","next":"us-or/ors-178.360"},"notice":"GroundRules: Original legal text. Not legal advice."}