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.
Mont. Code Ann. § 2-18-1312
Tax exemption
Known as the Voluntary Employees' Beneficiary Association Act
The act spans §§ 2-18-1301 to 2-18-1313 (11 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.