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.