TITLE 15. TAXATION

CHAPTER 63. FIRST-TIME HOME BUYER SAVINGS ACCOUNT

Part 2. Account Administration

Establishment Of Account

15-63-201. Establishment of account. A first-time home buyer who is a resident of this state may establish a first-time home buyer savings account for the first-time home buyer, either individually or jointly.

History: En. Sec. 3, Ch. 544, L. 1997.