Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 63. FIRST-TIME HOME BUYER SAVINGS ACCOUNT

Part 2. Account Administration

Establishment Of Account

15-63-201. Establishment of account. Prior to January 1, 2024, a first-time home buyer who is a resident of this state may establish a first-time home buyer savings account for the first-time home buyer, either individually or jointly.

History: En. Sec. 3, Ch. 544, L. 1997; amd. Sec. 9, Ch. 701, L. 2023.