{"data":{"id":"us-ut/utah-code-53h-10-211","jurisdiction":"us-ut","citation":"Utah Code § 53H-10-211","heading":"Tax considerations.","body":"(1) For tax purposes the property of the plan and the plan's income are governed by Section 59-10-201.\n(2) The tax commission, in consultation with the board and the plan, may adopt rules necessary to monitor and implement the tax provisions referred to in Subsection (1) as related to the property of the plan and the plan's income.","path":["Title 53H Higher Education","Chapter 53H-10 Utah Education Savings","Part 53H-10-2 Utah Educational Savings Plan"],"source_url":"https://le.utah.gov/xcode/Title53H/Chapter10/53H-10-S211.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"6403a8b54b585dba9efacd4f933997050ff9a97ed8b63cd0e006a3459591d267","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-53h-10-210","next":"us-ut/utah-code-53h-10-212"},"notice":"GroundRules: Original legal text. Not legal advice."}