72-16-602. Authority of court of administration to determine apportionment. The court in which venue lies for the administration of the estate of a decedent, on petition for the purpose, may determine the apportionment of the tax.
History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(a).
Structure Montana Code Annotated
Title 72. Estates, Trusts, and Fiduciary Relationships
Chapter 16. Estate and Generation-Skipping Taxes
Part 6. Apportionment of Taxes
72-16-602. Authority of court of administration to determine apportionment
72-16-603. Tax -- how apportioned
72-16-604. Equitable power of court to vary manner of apportionment
72-16-605. Distribution prior to apportionment -- bond required
72-16-606. No apportionment as between temporary interest and remainder
72-16-607. Allowance for exemptions, deductions, and credits
72-16-608. Powers of personal representative in relation to satisfaction of tax liability
72-16-609. Penalties and interest charged to fiduciary when caused by fiduciary's negligence
72-16-610. Action to recover apportioned tax -- limitations on duty to initiate -- uncollectibility
72-16-611. Action to recover apportioned tax -- determination of court prima facie correct
72-16-612. Action by foreign representative to recover apportioned tax