Refund of tuition paid with 529 plan - college went bankrupt

[cattig]

This may be a unique circumstance -

Tuition was paid early in the year from a 529 plan. The college later went bankrupt and tuition was refunded by the state now, which is 11 months later. Knowing the eligible rollover rules for refunds is limited to a certain number of days is there any exception in this circumstance given the college's bankruptcy?

[dcandmc]

What was the actual date of the refund? You have 60 days after the date of the refund to recontribute to the 529 account and avoid the need to figure the taxable part of the distribution.

[cattig]

Received December 2019 so within the 60 day rollover. thanks!