Montana § 53-25-117 - Deductions For Contributions
Full text of Montana Montana Code Annotated § 53-25-117 — Deductions For Contributions, with citation guidance and answers to common questions.
§ 53-25-117. Deductions For Contributions
Deductions for contributions. An individual who contributes to one or more accounts established pursuant to this chapter in a tax year is entitled to reduce the individual's Montana taxable income, in accordance with 15-30-2120 , if the individual is: (1) the designated beneficiary; (2) the spouse of the designated beneficiary; or (3) a parent, grandparent, sibling, or child related to the designated beneficiary by blood, marriage, or legal adoption.
Frequently Asked Questions About Montana § 53-25-117
What does Montana Code Annotated § 53-25-117 cover?
Section 53-25-117 ("Deductions For Contributions") 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 § 53-25-117?
A common citation format is "Montana Code Annotated § 53-25-117" (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 § 53-25-117 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.