Montana Code Annotated
Chapter 16. Estate and Generation-Skipping Taxes
Part 10. Generation-Skipping Transfer Tax

72-16-1001. Definitions - 72-16-1001. Definitions. As used in this part, unless the context...

72-16-1002. Imposition of tax - 72-16-1002. Imposition of tax. (1) A tax is imposed on...

72-16-1003. Returns -- payment - 72-16-1003. Returns -- payment. (1) A person required to file...

72-16-1004. Liability for tax -- interest on delinquent tax - 72-16-1004. Liability for tax -- interest on delinquent tax. The...

72-16-1005. Tax lien - 72-16-1005. Tax lien. The tax imposed by 72-16-1002 is a...

72-16-1006. Duty to claim maximum credit - 72-16-1006. Duty to claim maximum credit. A person liable for...

72-16-1007. Rulemaking - 72-16-1007. Rulemaking. The department shall adopt rules necessary for the...