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| Rule: 42.15.806 | Prev Up Next | |
| Rule Title: TAXATION OF FAMILY EDUCATION SAVINGS PROGRAM ACCOUNT EARNINGS | ||
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| Department: | REVENUE | |
| Chapter: | INCOME TAX | |
| Subchapter: | Family Education Savings Act | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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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. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 42-1061 | 9/24/2022 | Current | 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. |
| 42-2-820 | 4/30/2010 | 9/24/2022 | 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. |
| 4/23/2004 | 4/30/2010 | History: Sec. 15-30-305 and 15-62-201, MCA; IMP, 15-30-111, MCA; NEW, 2004 MAR p. 1031, Eff. 4/23/04. |
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