2-18-1312. Tax exemption

MT Code § 2-18-1312 (2019) (N/A)
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2-18-1312. Tax exemption. Employer contributions into an account, the accumulation of interest or other earnings in an account, and payments from an account for qualified health care expenses are tax-exempt, as provided in 15-30-2110 and under applicable federal laws and regulations to the extent that the plan is qualified under applicable sections of the Internal Revenue Code.

History: En. Sec. 9, Ch. 272, L. 2001.