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