Montana Code Annotated
Chapter 16. Estate and Generation-Skipping Taxes
Part 6. Apportionment of Taxes

72-16-601. Definitions - 72-16-601. Definitions. For purposes of this part, the following definitions...

72-16-602. Authority of court of administration to determine apportionment - 72-16-602. Authority of court of administration to determine apportionment. The...

72-16-603. Tax -- how apportioned - 72-16-603. Tax -- how apportioned. (1) Except as provided in...

72-16-604. Equitable power of court to vary manner of apportionment - 72-16-604. Equitable power of court to vary manner of apportionment....

72-16-605. Distribution prior to apportionment -- bond required - 72-16-605. Distribution prior to apportionment -- bond required. If property...

72-16-606. No apportionment as between temporary interest and remainder - 72-16-606. No apportionment as between temporary interest and remainder. No...

72-16-607. Allowance for exemptions, deductions, and credits - 72-16-607. Allowance for exemptions, deductions, and credits. (1) In making...

72-16-608. Powers of personal representative in relation to satisfaction of tax liability - 72-16-608. Powers of personal representative in relation to satisfaction of...

72-16-609. Penalties and interest charged to fiduciary when caused by fiduciary's negligence - 72-16-609. Penalties and interest charged to fiduciary when caused by...

72-16-610. Action to recover apportioned tax -- limitations on duty to initiate -- uncollectibility - 72-16-610. Action to recover apportioned tax -- limitations on duty...

72-16-611. Action to recover apportioned tax -- determination of court prima facie correct - 72-16-611. Action to recover apportioned tax -- determination of court...

72-16-612. Action by foreign representative to recover apportioned tax - 72-16-612. Action by foreign representative to recover apportioned tax. A...