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 the purpose 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 a tax credit is not claimed under Section 59-10-1021.

Amended by Chapter 389, 2008 General Session
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Last revised: Thursday, May 28, 2009