Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 21. Rate and General Provisions

Deposit Of Child Abuse And Neglect Prevention Program Deductible Contributions

15-30-2144. Deposit of child abuse and neglect prevention program deductible contributions. (1) All money received under 15-30-2143 must be deposited in the children's trust fund account established in 52-7-102.

(2) The department of revenue shall immediately forward for deposit in the children's trust fund account all checks and other orders of payment made as contributions under 15-30-2143. The department may make no deductions for administrative expenses in the handling of such direct payments to the child abuse and neglect prevention program.

History: En. Sec. 11, Ch. 610, L. 1985; Sec. 15-30-157, MCA 2007; redes. 15-30-2144 by Sec. 1, Ch. 147, L. 2009.