15-30-159. (Temporary) Deductions for contributions to Montana drug abuse resistance education program. A taxpayer who files an individual tax return and who does not elect to take a standard deduction provided for in 15-30-122 may, in computing net income, claim a deduction for the payment of a contribution to the Montana drug abuse resistance education program as follows:
     (1) If the taxpayer paid a contribution in the taxable year for which the return is filed, he may deduct the amount of the contribution paid during that year, unless the amount was deducted as provided in subsection (2).
     (2) If the taxpayer encloses a check or money order as a contribution when filing his tax return in accordance with 15-30-144, he may elect to take a deduction for the amount of the contribution and apply the deduction in the taxable year for which he is filing the return. (Terminates on occurrence of contingency--sec. 12, Ch. 808, L. 1991.)

     History: En. Sec. 8, Ch. 808, L. 1991.