48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-63-101 Short Title
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This chapter may be cited as the "Montana First-Time Home Buyer Savings Account Act".
Mont. Code Ann. § 15-63-102 Definitions
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As used in this chapter, unless the context requires 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 certified public accountant licensed to…
Mont. Code Ann. § 15-63-201 Establishment Of Account
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Prior to January 1, 2024, a first-time home buyer who is a resident of this state may establish a first-time home buyer savings account for the first-time home buyer, either individually or jointly.
Mont. Code Ann. § 15-63-202 Tax Exemption -- Conditions
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(1) Except as provided in this section, the amount of principal provided for in subsection (2) contributed prior to January 1, 2024, by an account holder to an account and all interest or other income on the principal that was contributed prior to January 1, 2024, may be excluded…