Montana § 2-18-1312 - Tax Exemption

Full text of Montana Montana Code Annotated § 2-18-1312 — Tax Exemption, with citation guidance and answers to common questions.

§ 2-18-1312. Tax Exemption

Tax exemption. Employer contributions into an account, the accumulation of interest or other earnings in an account, and payments from an account for qualified health care expenses are tax-exempt, as provided under applicable federal laws and regulations to the extent that the plan is qualified under applicable sections of the Internal Revenue Code.

Source: official Montana text · Last verified 2026-08-27

Frequently Asked Questions About Montana § 2-18-1312

What does Montana Code Annotated § 2-18-1312 cover?

Section 2-18-1312 ("Tax Exemption") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Montana § 2-18-1312?

A common citation format is "Montana Code Annotated § 2-18-1312" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Montana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.

How does Montana § 2-18-1312 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Montana.