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| Rule: 42.15.807 | Prev Up Next | |
| Rule Title: EFFECTIVE DATE OF CONTRIBUTION FOR TAX PURPOSES | ||
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| Department: | REVENUE | |
| Chapter: | INCOME TAX | |
| Subchapter: | Family Education Savings Act | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.15.807 EFFECTIVE DATE OF CONTRIBUTION FOR TAX PURPOSES (1) For purposes of determining whether a contribution should be considered for one tax year or another, the date of mailing will be determinative. A certificate of mailing issued by the post office will be evidence of the date of mailing. History: 15-30-2620, 15-62-201, MCA; IMP, 15-30-2110, MCA; NEW, 2004 MAR p. 1031, Eff. 4/23/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 42-2-820 | 4/30/2010 | Current | History: 15-30-2620, 15-62-201, MCA; IMP, 15-30-2110, MCA; NEW, 2004 MAR p. 1031, Eff. 4/23/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10. |
| 4/23/2004 | 4/30/2010 | History: Sec. 15-30-305 and 15-62-201, MCA; IMP, 15-30-111, MCA; NEW, 2004 MAR p. 1031, Eff. 4/23/04. |
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