Montana Code Annotated
Title 15. Taxation
Chapter 62. Family Education Savings Act

Part 1. General Provisions

15-62-101. Short title - 15-62-101. Short title. This chapter may be cited as the...

15-62-102. Family education savings program established -- legislative intent -- purpose - 15-62-102. Family education savings program established -- legislative intent --...

15-62-103. Definitions - 15-62-103. (Temporary) Definitions. As used in this chapter, the following...

Part 2. Family Education Savings Program Account -- Administration

15-62-201. Program requirements -- establishment of account -- qualified and nonqualified withdrawal -- penalties - 15-62-201. Program requirements -- establishment of account -- qualified and...

15-62-202. Changes in designated beneficiary - 15-62-202. Changes in designated beneficiary. (1) An account owner may...

15-62-203. Selection of financial institution as program manager -- contract -- termination - 15-62-203. Selection of financial institution as program manager -- contract...

15-62-204. Repealed - 15-62-204. Repealed. Sec. 8, Ch. 468, L. 2001. History: En....

15-62-205. Scholarships and financial aid provisions -- exceptions - 15-62-205. Scholarships and financial aid provisions -- exceptions. (1) Except...

15-62-206. Limitations - 15-62-206. Limitations. (1) This chapter may not be construed to:...

15-62-207. Deductions for contributions - 15-62-207. (Temporary) Deductions for contributions. An individual who contributes to...

15-62-208. Tax on certain withdrawals of deductible contributions - 15-62-208. (Temporary) Tax on certain withdrawals of deductible contributions. (1)...

15-62-209. Access to records - 15-62-209. Access to records. Information that identifies the contributor, account...

15-62-210. Exemption from claims of creditors - 15-62-210. Exemption from claims of creditors. (1) Except as provided...

Part 3. Family Education Savings Trust

15-62-301. Family education savings trust - 15-62-301. Family education savings trust. (1) There is a family...

15-62-302. Repealed - 15-62-302. Repealed. Sec. 11, Ch. 349, L. 2021. History: En....