§ 31A-32a-101. Title and scope.

Latest version.

(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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