§ 6-84-102 - Purpose.
6-84-102. Purpose.
It is the intent and purpose of this chapter to create and establish the Arkansas Tax-Deferred Tuition Savings Program pursuant to 26 U.S.C. 529 as in effect on January 1, 2007, to be administered by the Section 529 Plan Review Committee through the adoption of rules and regulations for the administration of the program.