72-16-908. Persons liable for tax. Administrators, executors, trustees, and grantees under a conveyance made during the grantor's life and taxable hereunder shall be liable for such taxes with interest until the same have been paid.
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(c).
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