HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.15.901 Prev     Up     Next    
Rule Title: DEFINITIONS
Add to My Favorites
Add to Favorites
Department: REVENUE
Chapter: INCOME TAX
Subchapter: First-time Home Buyer Deductions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.15.901    DEFINITIONS

The following definitions apply to this subchapter:

(1) "Montana Form FTB" means the Montana first-time home buyer's savings account form containing annual reporting information for self-administered individual accounts.

(2) "Self-administered account holder" is synonymous with that of an account holder as defined in 15-63-102, MCA, but a self-administered account holder may also be an account administrator. For purposes of these rules, the term may be used in place of account administrator.

History: 15-1-201, MCA; IMP, 15-63-102, MCA; NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13.


 

 
MAR Notices Effective From Effective To History Notes
42-2-888 2/1/2013 Current History: 15-1-201, MCA; IMP, 15-63-102, MCA; NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13.
4/23/2004 2/1/2013 History: Sec. 15-1-201, MCA; IMP, Sec. 15-63-102, MCA; NEW, 2004 MAR p. 1033, Eff. 4/23/04.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security