The following definitions apply to this sub-chapter:

(1) "Montana form FTB" means the Montana first-time home buyer's savings account form containing annual reporting information for self-administered individual accounts.

(2) "Montana form FTB-P" means the Montana first-time home buyer's savings account form used to report penalties assessed for non-qualified withdrawals made other than on the last business day of the tax year of the account holder.

(3) "Self-administered account holder" is synonymous with that of an account holder as defined in 15-63-102 , MCA, but a self-administered account holder may also be an account administrator. For purposes of these rules, the term may be used in place of account administrator.