{"data":{"id":"us-mt/15-63-201","jurisdiction":"us-mt","citation":"15-63-201","heading":"Establishment of account.","body":"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.","path":["TITLE 15. TAXATION","CHAPTER 63. FIRST-TIME HOME BUYER SAVINGS ACCOUNT","Part 2. Account Administration"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0630/part_0020/section_0010/0150-0630-0020-0010.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:48Z","sha256":"5b2c47f2a6dc00621d0eab47f5fb72ca5f55fb6e8934fa99a5206e7923c6d69b","source_id":"us-mt","stale":false,"prev":"us-mt/15-63-102","next":"us-mt/15-63-202"},"notice":"GroundRules: Original legal text. Not legal advice."}