Mont. Admin. r. 42.15.901 - DEFINITIONS

The following definitions apply to this subchapter:

(1) "Montana Form FTB" means the Montana first-time home buyer's savings account form containing annual reporting information for self-administered individual accounts.

(2) "Self-administered account holder" is synonymous with that of an account holder as defined in 15-63-102, MCA, but a self-administered account holder may also be an account administrator. For purposes of these rules, the term may be used in place of account administrator.

Notes

Mont. Admin. r. 42.15.901

NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13.

15-1-201, MCA; IMP, 15-63-102, MCA;