Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-62-207
Deductions For Contributions
Official textleg.mt.gov
15-62-207 . Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income in accordance with 15-30-2120 . The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.
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In this chapter (15 sections)
- 15-62-101 · Short Title
- 15-62-102 · Family Education Savings Program Established -- Legislative…
- 15-62-103 · Definitions
- 15-62-201 · Program Requirements -- Establishment Of Account --…
- 15-62-202 · Changes In Designated Beneficiary
- 15-62-203 · Selection Of Financial Institution As Program Manager --…
- 15-62-204 · Repealed
- 15-62-205 · Scholarships And Financial Aid Provisions -- Exceptions
- 15-62-206 · Limitations
- 15-62-207 · Deductions For Contributions
- 15-62-208 · Tax On Certain Withdrawals Of Deductible Contributions
- 15-62-209 · Access To Records
- 15-62-210 · Exemption From Claims Of Creditors
- 15-62-301 · Family Education Savings Trust
- 15-62-302 · Repealed