Montana Title 2. Government Structure and Administration § 2-18-809. Definitions

(a) gives a state employee a choice between receiving taxable salary or having a part of the employee's salary withheld; and

(b) provides for depositing any portion of the state employee's salary withheld and any employer contribution designated by the employee into an account and receiving from that account nontaxable reimbursement for certain out-of-pocket medical expenses of the state employee or a dependent of the employee.

(5)(a) “State employee” means an employee of the state, specifically including a member or employee of the legislative branch of state government.

(b) The term “state employee” does not include employees of counties, cities, towns, school districts, or the Montana university system or a student intern, as defined in 2-18-101.