Montana Code Annotated
Title 72. Estates, Trusts, and Fiduciary Relationships
Chapter 16. Estate and Generation-Skipping Taxes

Part 1. General Provisions (Repealed)

72-16-101. Repealed - 72-16-101. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-102. Repealed - 72-16-102. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

Part 2. Powers and Duties of State Officers and Agencies (Renumbered and Repealed)

72-16-201. Repealed - 72-16-201. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-202. Repealed - 72-16-202. Repealed. Sec. 2, Ch. 61, L. 1997. History: En....

72-16-203. Repealed - 72-16-203. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-204. Repealed - 72-16-204. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-205. Repealed - 72-16-205. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-206. Repealed - 72-16-206. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-207. Repealed - 72-16-207. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-208. Repealed - 72-16-208. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-209. Repealed - 72-16-209. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-210. Repealed - 72-16-210. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-211. Repealed - 72-16-211. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-212. Repealed - 72-16-212. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-213. Repealed - 72-16-213. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-214. Repealed - 72-16-214. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-215. Renumbered 72-16-920 - 72-16-215. Renumbered 72-16-920. Code Commissioner, 2000.

72-16-216. Repealed - 72-16-216. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-217. Renumbered 50-15-409 - 72-16-217. Renumbered 50-15-409. Sec. 35, Ch. 9, Sp. L. May...

72-16-218. Repealed - 72-16-218. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed)

72-16-301. Repealed - 72-16-301. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-302. Repealed - 72-16-302. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-303. Repealed - 72-16-303. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-304. Repealed - 72-16-304. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-305. Repealed - 72-16-305. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-306. Repealed - 72-16-306. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-307. Repealed - 72-16-307. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-308. Repealed - 72-16-308. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-309. and 72-16-310 reserved - 72-16-309 and 72-16-310 reserved.

72-16-311. Repealed - 72-16-311. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-312. Repealed - 72-16-312. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-313. Repealed - 72-16-313. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-314. Repealed - 72-16-314. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-315. Repealed - 72-16-315. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-316. Repealed - 72-16-316. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-317. Repealed - 72-16-317. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-318. Repealed - 72-16-318. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-319. Repealed - 72-16-319. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-320. reserved - 72-16-320 reserved.

72-16-321. Repealed - 72-16-321. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-322. Repealed - 72-16-322. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-323. Repealed - 72-16-323. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-324. through 72-16-330 reserved - 72-16-324 through 72-16-330 reserved.

72-16-331. Repealed - 72-16-331. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-332. Repealed - 72-16-332. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-333. Repealed - 72-16-333. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-334. Repealed - 72-16-334. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-335. Repealed - 72-16-335. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-336. Repealed - 72-16-336. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-337. Repealed - 72-16-337. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-338. Repealed - 72-16-338. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-339. Repealed - 72-16-339. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-340. Repealed - 72-16-340. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-341. Repealed - 72-16-341. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-342. Repealed - 72-16-342. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-343. Repealed - 72-16-343. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-344. Repealed - 72-16-344. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-345. Repealed - 72-16-345. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-346. Repealed - 72-16-346. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-347. Repealed - 72-16-347. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-348. Repealed - 72-16-348. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-349. Repealed - 72-16-349. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

Part 4. Determination and Payment of Tax (Repealed)

72-16-401. Repealed - 72-16-401. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-402. Repealed - 72-16-402. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-403. Repealed - 72-16-403. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-404. through 72-16-410 reserved - 72-16-404 through 72-16-410 reserved.

72-16-411. Repealed - 72-16-411. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-412. Repealed - 72-16-412. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-413. Repealed - 72-16-413. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-414. Repealed - 72-16-414. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-415. Repealed - 72-16-415. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-416. Repealed - 72-16-416. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-417. Repealed - 72-16-417. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-418. Repealed - 72-16-418. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-419. Repealed - 72-16-419. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-420. Repealed - 72-16-420. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-421. Repealed - 72-16-421. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-422. Repealed - 72-16-422. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-423. Repealed - 72-16-423. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-424. Repealed - 72-16-424. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-425. Repealed - 72-16-425. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-426. through 72-16-430 reserved - 72-16-426 through 72-16-430 reserved.

72-16-431. Repealed - 72-16-431. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-432. Repealed - 72-16-432. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-433. Repealed - 72-16-433. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-434. Repealed - 72-16-434. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-435. Repealed - 72-16-435. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-436. Repealed - 72-16-436. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-437. Repealed - 72-16-437. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-438. Repealed - 72-16-438. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-439. Repealed - 72-16-439. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-440. Repealed - 72-16-440. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-441. Repealed - 72-16-441. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-442. Repealed - 72-16-442. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-443. Repealed - 72-16-443. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-444. reserved - 72-16-444 reserved.

72-16-445. Repealed - 72-16-445. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-446. Repealed - 72-16-446. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-447. Repealed - 72-16-447. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-448. Repealed - 72-16-448. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-449. Repealed - 72-16-449. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-450. Repealed - 72-16-450. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-451. Repealed - 72-16-451. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-452. Repealed - 72-16-452. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-453. Repealed - 72-16-453. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-454. Repealed - 72-16-454. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-455. Repealed - 72-16-455. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-456. Repealed - 72-16-456. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-457. Repealed - 72-16-457. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-458. Repealed - 72-16-458. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-459. Repealed - 72-16-459. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-460. Repealed - 72-16-460. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-461. Repealed - 72-16-461. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-462. Repealed - 72-16-462. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-463. Repealed - 72-16-463. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-464. Repealed - 72-16-464. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-465. Repealed - 72-16-465. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-466. through 72-16-470 reserved - 72-16-466 through 72-16-470 reserved.

72-16-471. Repealed - 72-16-471. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-472. Repealed - 72-16-472. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-473. Repealed - 72-16-473. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-474. Repealed - 72-16-474. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-475. Repealed - 72-16-475. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-476. Repealed - 72-16-476. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-477. Repealed - 72-16-477. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-478. Repealed - 72-16-478. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-479. Repealed - 72-16-479. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-480. Repealed - 72-16-480. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-481. Repealed - 72-16-481. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-482. Repealed - 72-16-482. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-483. through 72-16-490 reserved - 72-16-483 through 72-16-490 reserved.

72-16-491. Repealed - 72-16-491. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-492. Repealed - 72-16-492. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-493. Repealed - 72-16-493. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination

72-16-501. Interest of decedent terminated upon death - 72-16-501. Interest of decedent terminated upon death. The interest of...

72-16-502. Definition of decedent - 72-16-502. Definition of decedent. For the purposes of this part,...

72-16-503. Filings required when holder of nonprobate interest in real property has died - 72-16-503. Filings required when holder of nonprobate interest in real...

72-16-504. Repealed - 72-16-504. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-505. Repealed - 72-16-505. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

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...

Part 7. Estates With Multistate Aspects -- Securities Transfer (Repealed)

72-16-701. Repealed - 72-16-701. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-702. Repealed - 72-16-702. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-703. Repealed - 72-16-703. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-704. Repealed - 72-16-704. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-705. Repealed - 72-16-705. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-706. Repealed - 72-16-706. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

Part 8. Nonresident Decedents (Repealed)

72-16-801. Repealed - 72-16-801. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-802. Repealed - 72-16-802. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-803. Repealed - 72-16-803. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-804. Repealed - 72-16-804. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

72-16-805. Repealed - 72-16-805. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000....

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....

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...

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Montana Code Annotated Title 72. Estates, Trusts, and Fiduciary Relationships Chapter 16. Estate and Generation-Skipping Taxes

Montana Code Annotated
Title 72. Estates, Trusts, and Fiduciary Relationships
Chapter 16. Estate and Generation-Skipping Taxes