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This is an obsolete version of the rule. Please click on the rule number to view the current version.

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 higher 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.
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