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Rule Title: DEDUCTIONS FOR CONTRIBUTIONS TO OTHER STATES' 529 PLANS
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: Family Education Savings Act
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.15.808    DEDUCTIONS FOR CONTRIBUTIONS TO OTHER STATES' 529 PLANS

(1) Subject to the Montana Family Education Savings Act and the rules in this subchapter, contributions made after December 31, 2012, to another state's 529 savings plan, also qualify for the deduction.

(2) Contributions to a state's prepaid tuition plan do not qualify for the deduction.

History: 15-30-2620, MCA, IMP, 15-30-2110, 15-62-207, MCA; NEW, 2014 MAR p. 2976, Eff. 12/12/14.


 

 
MAR Notices Effective From Effective To History Notes
42-2-919 12/12/2014 Current History: 15-30-2620, MCA, IMP, 15-30-2110, 15-62-207, MCA; NEW, 2014 MAR p. 2976, Eff. 12/12/14.
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