15-63-201: Establishment of account.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 63. FIRST-TIME HOME BUYER SAVINGS ACCOUNT
- Part 2. Account Administration
Prior to January 1, 2024, a first-time home buyer who is a resident of this state may establish a first-time home buyer savings account for the first-time home buyer, either individually or jointly.
Collected 2026-09-14T04:47:48Z. Source file · JSON