Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.9 - First-time Home Buyer Deductions
Rule 42.15.901 - DEFINITIONS
Universal Citation: MT Admin Rules 42.15.901
Current through Register Vol. 18, September 20, 2024
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.
15-1-201, MCA; IMP, 15-63-102, MCA;
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