Montana Code Annotated 2015

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TITLE 15. TAXATION
CHAPTER 62. FAMILY EDUCATION SAVINGS ACT


Part 2. Family Education Savings Program Account -- Administration

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15-62-201. Program requirements -- application -- establishment of account -- qualified and nonqualified withdrawal -- penalties.
15-62-202. Changes in designated beneficiary.
15-62-203. Selection of financial institution as program manager -- contract -- termination.
15-62-204. Repealed.
15-62-205. Scholarships and financial aid provisions -- exceptions.
15-62-206. Limitations.
15-62-207. Deductions for contributions.
15-62-208. Tax on certain withdrawals of deductible contributions.
15-62-209. Access to records.