Tax Law, § 612(k)

An eligible beneficiary of a qualified higher education fund (see subparagraph [C] of paragraph [3] of subsection [k] of section 612 of the Tax Law) will cease to be an eligible beneficiary of such fund, unless such eligible beneficiary files a notice of consent with the Tax Commission within either six months after such eligible beneficiary's 18th birthday or six months after the date the fund is established, whichever is later. The notice of consent for a beneficiary of a qualified higher education fund, relating to New York State personal income tax treatment of payments to such eligible beneficiary or on such eligible beneficiary's behalf from such fund, must be executed on form IT-273 and submitted to New York State Income Tax, PASS Unit, W.A. Harriman Campus, Albany, NY 12227.