72-16-901. Purpose -- liberal construction to effect. It is hereby declared to be the intent and purpose of this part to obtain for this state the benefit of the credit allowed under the provisions of the Internal Revenue Code, to the extent that this state may be entitled by the provisions of said act, by imposing additional taxes, and the same shall be liberally construed to effect this purpose.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(g).
Structure Montana Code Annotated
Title 72. Estates, Trusts, and Fiduciary Relationships
Chapter 16. Estate and Generation-Skipping Taxes
72-16-901. Purpose -- liberal construction to effect
72-16-903. Taxable situs of property
72-16-905. Estate tax -- how computed
72-16-906. Required filing of United States estate tax return
72-16-907. Department to determine tax -- rehearing and appeal -- rulemaking
72-16-908. Persons liable for tax
72-16-909. When and where tax payable -- interest
72-16-910. Extension of time for payment
72-16-912. Collection and deposit of tax