(a) The department shall assist the board of trustees of the college savings trust fund program in the implementation a professional privilege tax incentive established under § 49-7-805(4) that shall include, but not be limited to, college savings plan inserts in the department’s professional privilege tax notifications, providing college savings plan incentives information with any website tax payment form, sending other notifications about college savings incentives by electronic means, and providing information about college savings incentives through any other web-based means.
United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) For any insert included in the mailing of renewal notices that causes the total postal weight to be over one ounce (1 oz.) as permitted by the United States postal service, the board of trustees of the college savings trust fund program shall pay the increased cost of mailing.
