DEFINITIONS

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. Authorizing statute(s): 15-1-201 , MCA Implementing statute(s): 15-63-102 , MCA History: NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13.

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DEFINITIONS

Official source

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. Authorizing statute(s): 15-1-201 , MCA Implementing statute(s): 15-63-102 , MCA History: NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13.