Montana Code Annotated
Chapter 16. Estate and Generation-Skipping Taxes
Part 9. Estate Tax

72-16-901. Purpose -- liberal construction to effect - 72-16-901. Purpose -- liberal construction to effect. It is hereby...

72-16-902. Repealed - 72-16-902. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-903. Taxable situs of property - 72-16-903. Taxable situs of property. For the purpose of the...

72-16-904. Estate tax imposed - 72-16-904. Estate tax imposed. An estate tax is imposed upon...

72-16-905. Estate tax -- how computed - 72-16-905. Estate tax -- how computed. The tax imposed upon...

72-16-906. Required filing of United States estate tax return - 72-16-906. Required filing of United States estate tax return. The...

72-16-907. Department to determine tax -- rehearing and appeal -- rulemaking - 72-16-907. Department to determine tax -- rehearing and appeal --...

72-16-908. Persons liable for tax - 72-16-908. Persons liable for tax. Administrators, executors, trustees, and grantees...

72-16-909. When and where tax payable -- interest - 72-16-909. When and where tax payable -- interest. (1) The...

72-16-910. Extension of time for payment - 72-16-910. Extension of time for payment. The district court of...

72-16-911. Tax lien - 72-16-911. Tax lien. Said taxes and interest shall be and...

72-16-912. Collection and deposit of tax - 72-16-912. Collection and deposit of tax. The tax imposed by...

72-16-913. through 72-16-919 reserved - 72-16-913 through 72-16-919 reserved.

72-16-920. Repealed - 72-16-920. Repealed. Sec. 7, Ch. 68, L. 2003. History: En....