ARM 42.15.808
ARM 42.15.808. DEDUCTIONS FOR CONTRIBUTIONS TO OTHER STATES' 529 PLANS
Cite as Mont. Admin. R. 42.15.808
(1) Subject to the Montana Family Education Savings Act and the rules in this subchapter, contributions made after December 31, 2012, to another state's 529 savings plan, also qualify for the deduction.
(2) Contributions to a state's prepaid tuition plan do not qualify for the deduction.