72-16-609. Penalties and interest charged to fiduciary when caused by fiduciary's negligence. If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.
History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(c); amd. Sec. 2474, Ch. 56, L. 2009.
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