15-30-3102. (Temporary) Definitions. As used in this part, the following definitions apply:
(1) "Department" means the department of revenue provided for in 2-15-1301.
(2) "Eligible student" means a student who is a Montana resident and who is 5 years of age or older on or before September 10 of the year of attendance and has not yet reached 19 years of age.
(3) "Geographic region" has the meaning provided in 20-9-903.
(4) "Large district" has the meaning provided in 20-9-903.
(5) "Partnership" has the meaning provided in 15-30-2101.
(6) "Pass-through entity" has the meaning provided in 15-30-2101.
(7) "Qualified education provider" means an education provider that:
(a) is not a public school;
(b) (i) is accredited, has applied for accreditation, or is provisionally accredited by a state, regional, or national accreditation organization; or
(ii) is a nonaccredited provider or tutor and has informed the child's parents or legal guardian in writing at the time of enrollment that the provider is not accredited and is not seeking accreditation;
(c) is not a home school as referred to in 20-5-102(2)(e);
(d) administers a nationally recognized standardized assessment test or criterion-referenced test and:
(i) makes the results available to the child's parents or legal guardian; and
(ii) administers the test for all 8th grade and 11th grade students and provides the overall scores on a publicly accessible private website or provides the composite results of the test to the office of public instruction for posting on its website;
(e) satisfies the health and safety requirements prescribed by law for private schools in this state; and
(8) "Small business corporation" has the meaning provided in 15-30-3301.
(9) "Student scholarship organization" means a charitable organization in this state that:
(a) is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3);
(b) allocates not less than 90% of its annual revenue for scholarships to allow students to enroll with any qualified education provider; and
(c) provides educational scholarships to eligible students without limiting student access to only one education provider.
(10) "Taxpayer" has the meaning provided in 15-30-2101. (Terminates December 31, 2023--sec. 33, Ch. 457, L. 2015.)