Virginia Law

Code of Virginia

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Code of Virginia
Title 23.1. Institutions of Higher Education; Other Educational and Cultural Institutions
Chapter 7. Virginia College Savings Plan and ABLE Savings Trust Accounts
3/23/2023

§ 23.1-708. Assets of the Plan exempt from taxation.

The assets of the Plan and their income are exempt from state and local taxation.

1994, c. 661, § 23-38.83; 2000, cc. 382, 400; 2016, c. 588.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.