Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Montana
/
Title 15. Taxation
/
Chapter 62. Family Educatio...
/
Part 2. Family Education Savings Program Accoun...
Part 2. Family Education Savings Program Account -- Administration
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 Repealed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
15-62-210. Exemption from claims of creditors