Fees

Act 2 of 1971, § 2902-I, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 2902-I

Section 2902-I. Fees.

Notwithstanding section 313(c) of the act of April 3, 1992 (P.L.28, No.11), known as the Tuition Account Programs and College Savings Bond Act, the Treasury Department may not impose a fee on the termination of an account if the termination was a result of the death or disability of the beneficiary.

(2902-I added July 11, 2024, P.L.674, No.56)