Montana Code Annotated 1997

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     15-62-204. Higher education expenses -- exemption from taxable income. A person may in any year deposit into an individual trust or savings account up to $3,000 that is deductible for tax purposes under 15-30-111(2)(k) to pay the qualified higher education expenses for the benefit of a designated beneficiary.

     History: En. Sec. 9, Ch. 540, L. 1997.

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