[§256-7]  Tax reporting.  The directorof finance or the program manager of the college savings program, or adesignee, shall file a report annually, with the director of taxation, settingforth the names and identification numbers of account owners, designatedbeneficiaries, and distributees of college accounts, the amounts contributed tothe accounts, the amounts distributed from the accounts, and the nature of thedistributions as qualified withdrawals or as withdrawals other than qualifiedwithdrawals, and any other information that the director of taxation mayrequire regarding the taxation under this chapter of amounts contributed to orwithdrawn from the accounts. [L 1999, c 81, pt of §2]