15-62-207. Deductions for contributions.
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/mt/title-15/chapter-62/part-2/15-62-207·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-62-207 . Deductions for contributions. An individual who contributes to one or more accounts in a tax year is entitled to reduce the individual's adjusted gross income in accordance with 15-30-2120 . The contribution must be made to an account owned by the contributor, the contributor's spouse, or the contributor's child or stepchild if the contributor's child or stepchild is a Montana resident.