Arkansas Code
Chapter 84 - Tax-Deferred Tuition Savings Program
§ 6-84-109. Account withdrawals

(a) Withdrawal from an account may be made on thirty (30) days' written notice by the account owner to the Section 529 Plan Review Committee or on shorter notice as the committee may by rule provide.
(b)
(1) An account withdrawal paid to or for the benefit of any person during any calendar year shall be reported to the person and to the Internal Revenue Service.
(2) The report shall be made at the time required by the rules of the Internal Revenue Service as in effect on January 1, 2018, and contain such information as is required by law.

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