48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-61-101 Short Title
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This chapter may be cited as the "Montana Medical Care Savings Account Act of 1995".
Mont. Code Ann. § 15-61-102 Definitions
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As used in this chapter, unless it clearly appears otherwise, the following definitions apply: (1) "Account administrator" means: (a) a state or federally chartered bank, savings and loan association, credit union, or trust company; (b) a health care insurer as defined in 33-22-1…
Mont. Code Ann. § 15-61-201 Establishment Of Account
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(1) An employer, except as otherwise provided by statute, contract, or a collective bargaining agreement, may establish a medical care savings account for an employee of the employer or for a dependent of the employee. (2) An individual who is a resident of this state may establi…
Mont. Code Ann. § 15-61-202 Tax Exemption -- Conditions
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(1) Except as provided in this section, the amount of principal provided for in subsection (2) contributed annually by an employee or account holder to an account and all interest or other income on the principal may be excluded from the Montana taxable income of the employee or …