34 Tex. Admin. Code § 7.165 - Initial Eligibility for Participation in Program Applicable to All Participants

To be initially eligible to participate in the program, a beneficiary, at the time a prepaid tuition contract is entered into on the beneficiary's behalf or a savings trust account is opened on the beneficiary's behalf, as applicable, must be:

(1) a resident of this state; and

(2) a dependent for purposes of Internal Revenue Code of 1986, §152, of a resident of this state.

Notes

34 Tex. Admin. Code § 7.165

The provisions of this §7.165 adopted to be effective July 1, 2012, 37 TexReg 4599