Montana § 15-62-207 Deductions For Contributions

Montana Statutes

§ 15-62-207 — Deductions For Contributions

Montana § 15-62-207

Title 15TAXATION

Ch. 62FAMILY EDUCATION SAVINGS ACT

Part 2Family Education Savings Program Account -- Administration

This text of Montana § 15-62-207 (Deductions For Contributions) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-62-207 (2026).

Text

15-62-207 . Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income in accordance with 15-30-2120 . The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.

Free access — add to your briefcase to read the full text and ask questions with AI

15-62-207 . Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income in accordance with 15-30-2120 . The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.

Legislative History

En. Sec. 1, Ch. 468, L. 2001; amd. Sec. 6, Ch. 566, L. 2003; amd. Sec. 2, Ch. 509, L. 2007; amd. Sec. 39, Ch. 503, L. 2021; amd. Sec. 6, Ch. 545, L. 2025; amd. Sec. 2, Ch. 734, L. 2025.