§ 1-20-111. Exemption for contributions to a medical savings account
1-20-111. Exemption for contributions to a medical savings account
Contributions by an individual to a qualified medical savings account are exempt from execution, attachment, garnishment or any other process issued by any court, except for judgments against an individual or other dependents for medical expenses, to the extent the contributions are allowable as a deduction under the Internal Revenue Code of 1986.