Section 59-2-100 - Annual statements to account holders; additional statements upon request; fees; annual reports(A) The State Treasurer shall furnish without charge to each account owner an annual statement of:(1) the amount contributed by the account owner under the investment trust agreement;(2) the annual earnings and accumulated earnings on the investment trust account; and(3) any other terms and conditions which the director deems necessary or appropriate, including those necessary to conform the investment trust account with the requirements of Section 529 of the Internal Revenue Code of 1986, as amended, or other applicable federal law or regulations.(B) The director shall furnish an additional statement complying with subsection (A) to an account owner or beneficiary on written request. The State Treasurer may charge a reasonable fee for each statement furnished under this subsection.(C) The Office of State Treasurer shall prepare or cause to be prepared an annual report setting forth in appropriate detail an accounting of the funds and a description of the financial condition of the program at the close of each fiscal year. The report must be submitted to the Governor and the General Assembly. In addition, the Office of State Treasurer shall make the report available to account owners of investment trust agreements.2005 Act No. 164, Section 31, eff 6/10/2005; 2001 Act No. 72, Section 3(A).