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Rule Title: TAXATION OF FAMILY EDUCATION SAVINGS PROGRAM ACCOUNT EARNINGS
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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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42.15.806    TAXATION OF FAMILY EDUCATION SAVINGS PROGRAM ACCOUNT EARNINGS

(1) Earnings on family education savings program accounts are not included in Montana adjusted gross income when earned. The earnings will be included in Montana adjusted gross income when distributed to the extent they are not used to pay for qualified higher education expenses.

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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