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2006 Utah Code - 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 medical care savings accounts established for the purpose of seeking a tax deduction under Section 59-10-114.
     (b) This chapter does not apply to medical care savings accounts that will not be subject to tax deductions under Section 59-10-114.

Enacted by Chapter 131, 1999 General Session

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