HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Prev Next

42.15.806    TAXATION OF FAMILY EDUCATION SAVINGS PROGRAM ACCOUNT EARNINGS

(1) Earnings on family education savings program accounts are not included in Montana adjusted gross income when earned. The earnings will be included in Montana adjusted gross income when distributed to the extent they are not used to pay for qualified higher education expenses.

History: 15-30-2620, 15-62-201, MCA; IMP, 15-30-2110, MCA; NEW, 2004 MAR p. 1031, Eff. 4/23/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.

Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security