reglab/housing_qa huggingface dataset:
MT Code § 72-16-480 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 4. Determination and Payment of Tax (Repealed)|72-16-480. Repealed

  72-16-480. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 36, Ch. 705, L. 1979.
MT Code § 72-16-481 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 4. Determination and Payment of Tax (Repealed)|72-16-481. Repealed

  72-16-481. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 38, Ch. 705, L. 1979.
MT Code § 72-16-482 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 4. Determination and Payment of Tax (Repealed)|72-16-482. Repealed

  72-16-482. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 37, Ch. 705, L. 1979.
MT Code § 72-16-483 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 4. Determination and Payment of Tax (Repealed)|72-16-483. through 72-16-490 reserved

  72-16-483 through 72-16-490 reserved.
MT Code § 72-16-491 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 4. Determination and Payment of Tax (Repealed)|72-16-491. Repealed

  72-16-491. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 40, Ch. 705, L. 1979; amd. Sec. 24, Ch. 511, L. 1983.
MT Code § 72-16-492 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 4. Determination and Payment of Tax (Repealed)|72-16-492. Repealed

  72-16-492. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 41, Ch. 705, L. 1979.
MT Code § 72-16-493 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 4. Determination and Payment of Tax (Repealed)|72-16-493. Repealed

  72-16-493. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 42, Ch. 705, L. 1979.
MT Code § 72-16-501 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|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 the decedent in property held in joint tenancy terminates upon death.   History: En. 91-4471 by Sec. 2, Ch. 409, L. 1977; R.C.M. 1947, 91-4471(2); amd. Sec. 2472, Ch. 56, L. 2009.
MT Code § 72-16-502 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination|72-16-502. Definition of decedent

  72-16-502. Definition of decedent. For the purposes of this part, a decedent is one who dies leaving no property that requires the appointment of a personal representative and who:   (1) was the owner of a life estate that terminated at death; or   (2) was the owner of property with another or others as a joint tenant with right of survivorship and not as a tenant in common.   History: En. 91-4470 by Sec. 1, Ch. 409, L. 1977; R.C.M. 1947, 91-4470; amd. Sec. 1, Ch. 391, L. 1995; amd. Sec. 1, Ch. 113, L. 1999; amd. Sec. 25, Ch. 9, Sp. L. May 2000.
MT Code § 72-16-503 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination|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 property has died. A person with an interest in real property that was owned by a decedent, as defined under 72-16-502, shall record with the clerk and recorder of each county in which the real property or any part of the property is located a document containing those matters required by 7-4-2613(1)(c).   History: En. 91-4471 by Sec. 2, Ch. 409, L. 1977; R.C.M. 1947, 91-4471(1), (3); amd. Sec. 2, Ch. 377, L. 1981; amd. Sec. 2, Ch. 391, L. 1995; amd. Sec. 2, Ch. 113, L. 1999; amd. Sec. 26, Ch. 9, Sp. L. May 2000; amd. Sec. 2, Ch. 37, L. 2001; amd. Sec. 2, Ch. 412, L. 2001.
MT Code § 72-16-504 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination|72-16-504. Repealed

  72-16-504. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. 91-4472 by Sec. 3, Ch. 409, L. 1977; R.C.M. 1947, 91-4472.
MT Code § 72-16-505 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination|72-16-505. Repealed

  72-16-505. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. 91-4473 by Sec. 4, Ch. 409, L. 1977; R.C.M. 1947, 91-4473.
MT Code § 72-16-601 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|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 apply:   (1) "Estate" means the gross estate of a decedent as determined for the purpose of federal estate tax and the estate tax payable to this state.   (2) "Fiduciary" means personal representative or trustee.   (3) "Person" means any individual, partnership, association, joint-stock company, corporation, government, political subdivision, governmental agency, or local governmental agency.   (4) "Person interested in the estate" means any person entitled to receive or who has received from a decedent or by reason of the death of a decedent any property or interest therein included in the decedent's estate. It includes a personal representative, conservator, and trustee.   (5) "State" means any state, territory, or possession of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.   (6) "Tax" means the federal estate tax and any additional inheritance, estate, or death taxes imposed by the laws of any state and interest and penalties imposed in addition to the tax.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(1).
MT Code § 72-16-602 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|72-16-602. Authority of court of administration to determine apportionment

  72-16-602. Authority of court of administration to determine apportionment. The court in which venue lies for the administration of the estate of a decedent, on petition for the purpose, may determine the apportionment of the tax.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(a).
MT Code § 72-16-603 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|72-16-603. Tax -- how apportioned

  72-16-603. Tax -- how apportioned. (1) Except as provided in subsection (3) and unless the will or governing instrument otherwise provides, the tax must be apportioned among all persons interested in the estate. The apportionment is to be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax are to be used for that purpose.   (2) If the decedent's will or governing instrument directs a method of apportionment of tax different from the method described in this part, the method described in the will or governing instrument controls.   (3) If the liabilities of persons interested in the estate as described in this part differ from those that result under the federal estate tax law, the liabilities imposed by the federal law control and the balance of this part applies as if the resulting liabilities had been prescribed in this part.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(2); amd. Sec. 16, Ch. 511, L. 1983; amd. Sec. 6, Ch. 279, L. 1997.
MT Code § 72-16-604 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|72-16-604. Equitable power of court to vary manner of apportionment

  72-16-604. Equitable power of court to vary manner of apportionment. If the court finds that it is inequitable to apportion interest and penalties in the manner provided in 72-16-603 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(b).
MT Code § 72-16-605 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|72-16-605. Distribution prior to apportionment -- bond required

  72-16-605. Distribution prior to apportionment -- bond required. If property held by the personal representative is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the personal representative.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(4)(b).
MT Code § 72-16-606 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|72-16-606. No apportionment as between temporary interest and remainder

  72-16-606. No apportionment as between temporary interest and remainder. No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(6).
MT Code § 72-16-607 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|72-16-607. Allowance for exemptions, deductions, and credits

  72-16-607. Allowance for exemptions, deductions, and credits. (1) In making an apportionment, allowances must be made for any exemptions granted, for any classification made of persons interested in the estate, and for any deductions and credits allowed by the law imposing the tax.   (2) Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift inures to the benefit of the person bearing the relationship or receiving the gift, but if an interest is subject to a prior present interest that is not allowable as a deduction, the tax apportionable against the present interest must be paid from principal.   (3) Any deduction for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or the decedent's estate inures to the proportionate benefit of all persons liable to apportionment.   (4) Any credit for inheritance, succession, or estate taxes or taxes of that nature applicable to property or interests includable in the estate inures to the benefit of the persons or interests chargeable with the payment to the extent proportionately that the credit reduces the tax.   (5) To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or devise is not an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property is not included in the computation provided for in 72-16-603 and to that extent no apportionment is made against the property. The sentence immediately preceding does not apply to any case if the result would be to deprive the estate of a deduction otherwise allowable under section 2053(d) of the Internal Revenue Code, 26 U.S.C. 2053(d), as amended, relating to deduction for state death taxes on transfers for public, charitable, or religious uses.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(5); amd. Sec. 120, Ch. 114, L. 2003.
MT Code § 72-16-608 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|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 tax liability. (1) The personal representative or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to the person, the amount of tax attributable to the person's interest.   (2) If the property in possession of the personal representative or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative or other person required to pay the tax may recover the deficiency from the person interested in the estate.   (3) If the property is not in the possession of the personal representative or the other person required to pay the tax, the personal representative or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this part.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(4)(a); amd. Sec. 2473, Ch. 56, L. 2009.
MT Code § 72-16-609 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|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 fiduciary's negligence. If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(c); amd. Sec. 2474, Ch. 56, L. 2009.
MT Code § 72-16-610 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|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 to initiate -- uncollectibility. Neither the personal representative nor other person required to pay the tax is under any duty to institute any action to recover from any person interested in the estate the amount of the tax apportioned to the person until the expiration of the 3 months next following final determination of the tax. A personal representative or other person required to pay the tax who institutes the action within a reasonable time after the 3-month period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the personal representative or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(7).
MT Code § 72-16-611 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|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 prima facie correct. In any action to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this part, the determination of the court in respect thereto made pursuant to 72-16-602 shall be prima facie correct.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(d).
MT Code § 72-16-612 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 6. Apportionment of Taxes|72-16-612. Action by foreign representative to recover apportioned tax

  72-16-612. Action by foreign representative to recover apportioned tax. A personal representative acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state, or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct.   History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(8).
MT Code § 72-16-701 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|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.   History: En. Sec. 11, Ch. 65, L. 1923; amd. Sec. 2, Ch. 150, L. 1925; amd. Sec. 2, Ch. 105, L. 1927; amd. Sec. 1, Ch. 130, L. 1929; re-en. Sec. 10400.11, R.C.M. 1935; amd. Sec. 1, Ch. 62, L. 1953; amd. Sec. 80, Ch. 391, L. 1973; R.C.M. 1947, 91-4421(1).
MT Code § 72-16-702 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 7. Estates With Multistate Aspects -- Securities Transfer (Repealed)|72-16-702. Repealed

  72-16-702. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 11, Ch. 65, L. 1923; amd. Sec. 2, Ch. 150, L. 1925; amd. Sec. 2, Ch. 105, L. 1927; amd. Sec. 1, Ch. 130, L. 1929; re-en. Sec. 10400.11, R.C.M. 1935; amd. Sec. 1, Ch. 62, L. 1953; amd. Sec. 80, Ch. 391, L. 1973; R.C.M. 1947, 91-4421(2).
MT Code § 72-16-703 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 7. Estates With Multistate Aspects -- Securities Transfer (Repealed)|72-16-703. Repealed

  72-16-703. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 11, Ch. 65, L. 1923; amd. Sec. 2, Ch. 150, L. 1925; amd. Sec. 2, Ch. 105, L. 1927; amd. Sec. 1, Ch. 130, L. 1929; re-en. Sec. 10400.11, R.C.M. 1935; amd. Sec. 1, Ch. 62, L. 1953; amd. Sec. 80, Ch. 391, L. 1973; R.C.M. 1947, 91-4421(part).
MT Code § 72-16-704 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 7. Estates With Multistate Aspects -- Securities Transfer (Repealed)|72-16-704. Repealed

  72-16-704. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 11, Ch. 65, L. 1923; amd. Sec. 2, Ch. 150, L. 1925; amd. Sec. 2, Ch. 105, L. 1927; amd. Sec. 1, Ch. 130, L. 1929; re-en. Sec. 10400.11, R.C.M. 1935; amd. Sec. 1, Ch. 62, L. 1953; amd. Sec. 80, Ch. 391, L. 1973; R.C.M. 1947, 91-4421(3); amd. Sec. 27, Ch. 6, L. 1979.
MT Code § 72-16-705 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 7. Estates With Multistate Aspects -- Securities Transfer (Repealed)|72-16-705. Repealed

  72-16-705. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 11, Ch. 65, L. 1923; amd. Sec. 2, Ch. 150, L. 1925; amd. Sec. 2, Ch. 105, L. 1927; amd. Sec. 1, Ch. 130, L. 1929; re-en. Sec. 10400.11, R.C.M. 1935; amd. Sec. 1, Ch. 62, L. 1953; amd. Sec. 80, Ch. 391, L. 1973; R.C.M. 1947, 91-4421(part).
MT Code § 72-16-706 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 7. Estates With Multistate Aspects -- Securities Transfer (Repealed)|72-16-706. Repealed

  72-16-706. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 11, Ch. 65, L. 1923; amd. Sec. 2, Ch. 150, L. 1925; amd. Sec. 2, Ch. 105, L. 1927; amd. Sec. 1, Ch. 130, L. 1929; re-en. Sec. 10400.11, R.C.M. 1935; amd. Sec. 1, Ch. 62, L. 1953; amd. Sec. 80, Ch. 391, L. 1973; R.C.M. 1947, 91-4421(5).
MT Code § 72-16-801 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 8. Nonresident Decedents (Repealed)|72-16-801. Repealed

  72-16-801. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 1, Ch. 3, L. 1945; R.C.M. 1947, 91-4413; amd. Sec. 28, Ch. 6, L. 1979.
MT Code § 72-16-802 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 8. Nonresident Decedents (Repealed)|72-16-802. Repealed

  72-16-802. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 12, Ch. 65, L. 1923; amd. Sec. 3, Ch. 150, L. 1925; re-en. Sec. 10400.15, R.C.M. 1935; amd. Sec. 82, Ch. 391, L. 1973; R.C.M. 1947, 91-4425(part).
MT Code § 72-16-803 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 8. Nonresident Decedents (Repealed)|72-16-803. Repealed

  72-16-803. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 12, Ch. 65, L. 1923; amd. Sec. 3, Ch. 150, L. 1925; re-en. Sec. 10400.15, R.C.M. 1935; amd. Sec. 82, Ch. 391, L. 1973; R.C.M. 1947, 91-4425(part).
MT Code § 72-16-804 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 8. Nonresident Decedents (Repealed)|72-16-804. Repealed

  72-16-804. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 12, Ch. 65, L. 1923; amd. Sec. 3, Ch. 150, L. 1925; re-en. Sec. 10400.15, R.C.M. 1935; amd. Sec. 82, Ch. 391, L. 1973; R.C.M. 1947, 91-4425(3).
MT Code § 72-16-805 (2021)
2021 Montana Code Annotated|Title 72. Estates, Trusts, and Fiduciary Relationships|Chapter 16. Estate and Generation-Skipping Taxes|Part 8. Nonresident Decedents (Repealed)|72-16-805. Repealed

  72-16-805. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000.   History: En. Sec. 12, Ch. 65, L. 1923; amd. Sec. 3, Ch. 150, L. 1925; re-en. Sec. 10400.16, R.C.M. 1935; amd. Sec. 83, Ch. 391, L. 1973; R.C.M. 1947, 91-4426.