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TITLE 15
CHAPTER 62
Part 2
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 62. FAMILY EDUCATION SAVINGS ACT
Part 2. Family Education Savings Program Account -- Administration
15-62-201
Program requirements -- establishment of account -- qualified and nonqualified withdrawal -- penalties
15-62-202
Changes in designated beneficiary
15-62-203
Selection of financial institution as program manager -- contract -- termination
15-62-204
Repealed
15-62-205
Scholarships and financial aid provisions -- exceptions
15-62-206
Limitations
15-62-207
Deductions for contributions
15-62-208
Tax on certain withdrawals of deductible contributions
15-62-209
Access to records
15-62-210
Exemption from claims of creditors