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42.15.806    TAXATION OF FAMILY EDUCATION SAVINGS PROGRAM ACCOUNT EARNINGS

(1) Earnings on family education savings program accounts are not included in Montana adjusted gross income when earned. The earnings will be included in Montana adjusted gross income when distributed to the extent they are not used to pay for qualified education expenses.

 

History: 15-30-2620, 15-62-201, MCA; IMP, 15-30-2110, MCA; NEW, 2004 MAR p. 1031, Eff. 4/23/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2022 MAR p. 1948, Eff. 9/24/22.
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