31A-32a-101 - Title and scope.
31A-32a-101. Title and scope.
(1) This chapter is known as the "Medical Care Savings Account Act."
(2) (a) This chapter applies only to a medical care savings account established for thepurpose of seeking a tax credit under Section 59-10-1021.
(b) This chapter does not apply to a medical care savings account with respect to which atax credit is not claimed under Section 59-10-1021.
Amended by Chapter 389, 2008 General Session