reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-311. Repealed

72-16-311. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 4, Ch. 65, L. 1923; re-en. Sec. 10400.4, R.C.M. 1935; amd. Sec. 1, Ch. 105, L. 1953; amd. Sec. 1, Ch. 218, L. 1963; amd. Sec. 1, Ch. 244, L. 1965; amd. Sec. 1, Ch. 343, L. 1969; amd. Sec. 1, Ch. 317, L. 1973; amd. Sec. 1, Ch. 195, L. 1974; amd. Sec. 11, Ch. 263, L. 1975; amd. Sec. 4, Ch. 490, L. 1977; R.C.M. 1947, 91-4414(1).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-312. Repealed

72-16-312. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: (1)En. Sec. 4, Ch. 65, L. 1923; re-en. Sec. 10400.4, R.C.M. 1935; amd. Sec. 1, Ch. 105, L. 1953; amd. Sec. 1, Ch. 218, L. 1963; amd. Sec. 1, Ch. 244, L. 1965; amd. Sec. 1, Ch. 343, L. 1969; amd. Sec. 1, Ch. 317, L. 1973; amd. Sec. 1, Ch. 195, L. 1974; amd. Sec. 11, Ch. 263, L. 1975; amd. Sec. 4, Ch. 490, L. 1977; Sec. 91-4414, R.C.M. 1947; (2)En. Sec. 1, Ch. 65, L. 1923; amd. Sec. 1, Ch. 150, L. 1925; amd. Sec. 1, Ch. 105, L. 1927; amd. Sec. 1, Ch. 186, L. 1935; re-en. Sec. 10400.1, R.C.M. 1935; Sec. 91-4401, R.C.M. 1947; R.C.M. 1947, 91-4401(part), 91-4414(2); amd. Sec. 23, Ch. 6, L. 1979.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-313. Repealed

72-16-313. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 4, Ch. 65, L. 1923; re-en. Sec. 10400.4, R.C.M. 1935; amd. Sec. 1, Ch. 105, L. 1953; amd. Sec. 1, Ch. 218, L. 1963; amd. Sec. 1, Ch. 244, L. 1965; amd. Sec. 1, Ch. 343, L. 1969; amd. Sec. 1, Ch. 317, L. 1973; amd. Sec. 1, Ch. 195, L. 1974; amd. Sec. 11, Ch. 263, L. 1975; amd. Sec. 4, Ch. 490, L. 1977; R.C.M. 1947, 91-4414(3), (4), (6); amd. Sec. 1, Ch. 696, L. 1979; amd. Sec. 1, Ch. 202, L. 1981; amd. Sec. 1, Ch. 223, L. 1991; amd. Sec. 81, Ch. 494, L. 1993; amd. Sec. 1, Ch. 464, L. 1997.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-314. Repealed

72-16-314. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. 91A-2-405 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-2-405.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-315. Repealed

72-16-315. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 1, Ch. 147, L. 1969; amd. Sec. 76, Ch. 391, L. 1973; R.C.M. 1947, 91-4414.1.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-316. Repealed

72-16-316. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 4, Ch. 65, L. 1923; re-en. Sec. 10400.4, R.C.M. 1935; amd. Sec. 1, Ch. 105, L. 1953; amd. Sec. 1, Ch. 218, L. 1963; amd. Sec. 1, Ch. 244, L. 1965; amd. Sec. 1, Ch. 343, L. 1969; amd. Sec. 1, Ch. 317, L. 1973; amd. Sec. 1, Ch. 195, L. 1974; amd. Sec. 11, Ch. 263, L. 1975; amd. Sec. 4, Ch. 490, L. 1977; R.C.M. 1947, 91-4414(7).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-317. Repealed

72-16-317. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 1, Ch. 236, L. 1943; R.C.M. 1947, 91-4412.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-318. Repealed

72-16-318. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 4, Ch. 65, L. 1923; re-en. Sec. 10400.4, R.C.M. 1935; amd. Sec. 1, Ch. 105, L. 1953; amd. Sec. 1, Ch. 218, L. 1963; amd. Sec. 1, Ch. 244, L. 1965; amd. Sec. 1, Ch. 343, L. 1969; amd. Sec. 1, Ch. 317, L. 1973; amd. Sec. 1, Ch. 195, L. 1974; amd. Sec. 11, Ch. 263, L. 1975; amd. Sec. 4, Ch. 490, L. 1977; R.C.M. 1947, 91-4414(5).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-319. Repealed

72-16-319. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 1, Ch. 673, L. 1979.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-321. Repealed

72-16-321. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 2, Ch. 65, L. 1923; amd. Sec. 1, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.2, R.C.M. 1935; amd. Sec. 2, Ch. 490, L. 1977; R.C.M. 1947, 91-4409; amd. Sec. 2, Ch. 696, L. 1979; amd. Sec. 2, Ch. 202, L. 1981.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-322. Repealed

72-16-322. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 3, Ch. 65, L. 1923; amd. Sec. 1, Ch. 141, L. 1927; amd. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3, R.C.M. 1935; amd. Sec. 3, Ch. 490, L. 1977; R.C.M. 1947, 91-4410.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-323. Repealed

72-16-323. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 1, Ch. 288, L. 1997.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-324. through 72-16-330 reserved

72-16-324 through 72-16-330 reserved.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-331. Repealed

72-16-331. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 1, Ch. 705, L. 1979; amd. Sec. 185, Ch. 575, L. 1981; amd. Sec. 2, Ch. 511, L. 1983; amd. Sec. 260, Ch. 42, L. 1997.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-332. Repealed

72-16-332. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 9, Ch. 705, L. 1979; amd. Sec. 3, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-333. Repealed

72-16-333. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 2, Ch. 705, L. 1979; amd. Sec. 4, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-334. Repealed

72-16-334. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 3, Ch. 705, L. 1979; amd. Sec. 5, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-335. Repealed

72-16-335. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 4, Ch. 705, L. 1979; amd. Sec. 6, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-336. Repealed

72-16-336. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 5, Ch. 705, L. 1979.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-337. Repealed

72-16-337. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 11, Ch. 705, L. 1979; amd. Sec. 7, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-338. Repealed

72-16-338. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 7, Ch. 705, L. 1979; amd. Sec. 8, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-339. Repealed

72-16-339. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 8, Ch. 705, L. 1979; amd. Sec. 9, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-340. Repealed

72-16-340. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 10, Ch. 705, L. 1979.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-341. Repealed

72-16-341. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 12, Ch. 705, L. 1979; amd. Sec. 10, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-342. Repealed

72-16-342. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 6, Ch. 705, L. 1979; amd. Sec. 11, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-343. Repealed

72-16-343. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 17, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-344. Repealed

72-16-344. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 18, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-345. Repealed

72-16-345. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 19, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-346. Repealed

72-16-346. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 20, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-347. Repealed

72-16-347. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 21, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-348. Repealed

72-16-348. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 22, Ch. 511, L. 1983.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation (Repealed) › 72-16-349. Repealed

72-16-349. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 23, Ch. 511, L. 1983.
2023 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) › 72-16-401. Repealed

72-16-401. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. 91-4468 by Sec. 4, Ch. 365, L. 1974; amd. Sec. 9, Ch. 516, L. 1975; R.C.M. 1947, 91-4468(part).
2023 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) › 72-16-402. Repealed

72-16-402. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. 91-4468 by Sec. 4, Ch. 365, L. 1974; amd. Sec. 9, Ch. 516, L. 1975; R.C.M. 1947, 91-4468(part).
2023 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) › 72-16-403. Repealed

72-16-403. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. 91-4468 by Sec. 4, Ch. 365, L. 1974; amd. Sec. 9, Ch. 516, L. 1975; R.C.M. 1947, 91-4468(part).
2023 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) › 72-16-411. Repealed

72-16-411. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 13, Ch. 65, L. 1923; amd. Sec. 2, Ch. 141, L. 1927; re-en. Sec. 10400.17, R.C.M. 1935; amd. Sec. 84, Ch. 391, L. 1973; R.C.M. 1947, 91-4427.
2023 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) › 72-16-412. Repealed

72-16-412. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: (1), (2)En. Sec. 14, Ch. 65, L. 1923; amd. Sec. 4, Ch. 150, L. 1925; re-en. Sec. 10400.18, R.C.M. 1935; amd. Sec. 85, Ch. 391, L. 1973; Sec. 91-4428, R.C.M. 1947; (3)En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.19, R.C.M. 1935; amd. Sec. 86, Ch. 391, L. 1973; Sec. 91-4429, R.C.M. 1947; R.C.M. 1947, 91-4428(part), 91-4429(part).
2023 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) › 72-16-413. Repealed

72-16-413. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 14, Ch. 65, L. 1923; amd. Sec. 4, Ch. 150, L. 1925; re-en. Sec. 10400.18, R.C.M. 1935; amd. Sec. 85, Ch. 391, L. 1973; R.C.M. 1947, 91-4428(part).
2023 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) › 72-16-414. Repealed

72-16-414. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.22, R.C.M. 1935; amd. Secs. 1 and 2, Ch. 101, L. 1947; R.C.M. 1947, 91-4432(part).
2023 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) › 72-16-415. Repealed

72-16-415. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.19, R.C.M. 1935; amd. Sec. 86, Ch. 391, L. 1973; R.C.M. 1947, 91-4429(part).
2023 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) › 72-16-416. Repealed

72-16-416. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.20, R.C.M. 1935; amd. Sec. 1, Ch. 80, L. 1949; amd. Sec. 87, Ch. 391, L. 1973; amd. Sec. 7, Ch. 365, L. 1974; R.C.M. 1947, 91-4430.
2023 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) › 72-16-417. Repealed

72-16-417. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: (1)En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.21, R.C.M. 1935; amd. Sec. 88, Ch. 391, L. 1973; Sec. 91-4431, R.C.M. 1947; (2), (3)En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.22, R.C.M. 1935; amd. Secs. 1 and 2, Ch. 101, L. 1947; Sec. 91-4432, R.C.M. 1947; R.C.M. 1947, 91-4431, 91-4432(part).
2023 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) › 72-16-418. Repealed

72-16-418. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.23, R.C.M. 1935; R.C.M. 1947, 91-4433.
2023 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) › 72-16-419. Repealed

72-16-419. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.25, R.C.M. 1935; R.C.M. 1947, 91-4435.
2023 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) › 72-16-420. Repealed

72-16-420. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.26, R.C.M. 1935; R.C.M. 1947, 91-4436(part).
2023 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) › 72-16-421. Repealed

72-16-421. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.26, R.C.M. 1935; R.C.M. 1947, 91-4436(part).
2023 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) › 72-16-422. Repealed

72-16-422. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.27, R.C.M. 1935; amd. Sec. 1, Ch. 161, L. 1971; amd. Sec. 89, Ch. 391, L. 1973; amd. Sec. 8, Ch. 365, L. 1974; R.C.M. 1947, 91-4437(part).
2023 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) › 72-16-423. Repealed

72-16-423. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.27, R.C.M. 1935; amd. Sec. 1, Ch. 161, L. 1971; amd. Sec. 89, Ch. 391, L. 1973; amd. Sec. 8, Ch. 365, L. 1974; R.C.M. 1947, 91-4437(part); amd. Sec. 24, Ch. 6, L. 1979.
2023 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) › 72-16-424. Repealed

72-16-424. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.28, R.C.M. 1935; amd. Sec. 90, Ch. 391, L. 1973; amd. Sec. 9, Ch. 365, L. 1974; R.C.M. 1947, 91-4438.
2023 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) › 72-16-425. Repealed

72-16-425. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 65, L. 1923; amd. Sec. 5, Ch. 150, L. 1925; amd. Sec. 3, Ch. 141, L. 1927; re-en. Sec. 10400.29, R.C.M. 1935; amd. Sec. 91, Ch. 391, L. 1973; R.C.M. 1947, 91-4439.
2023 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) › 72-16-431. Repealed

72-16-431. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 5, Ch. 65, L. 1923; re-en. Sec. 10400.5, R.C.M. 1935; amd. Sec. 1, Ch. 16, L. 1951; amd. Sec. 1, Ch. 99, L. 1965; amd. Sec. 1, Ch. 34, L. 1971; amd. Sec. 77, Ch. 391, L. 1973; amd. Sec. 2, Ch. 424, L. 1975; R.C.M. 1947, 91-4415(part).
2023 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) › 72-16-432. Repealed

72-16-432. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: (1)En. 91A-3-1010 by Sec. 1, Ch. 365, L. 1974; amd. Sec. 8, Ch. 516,L. 1975; Sec. 91A-3-1010, R.C.M. 1947; (2), (3)En. Sec. 5, Ch. 65, L. 1923; re-en. Sec. 10400.5, R.C.M. 1935; amd. Sec. 1, Ch. 16, L. 1951; amd. Sec. 1, Ch. 99, L. 1965; amd. Sec. 1, Ch. 34, L. 1971; amd. Sec. 77, Ch. 391, L. 1973; amd. Sec. 2, Ch. 424, L. 1975; Sec. 91-4415, R.C.M. 1947; R.C.M. 1947, 91-4415(part), 91A-3-1010(part); amd. Sec. 2, Ch. 131, L. 1989.
2023 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) › 72-16-433. Repealed

72-16-433. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. 91A-3-1010 by Sec. 1, Ch. 365, L. 1974; amd. Sec. 8, Ch. 516, L. 1975; R.C.M. 1947, 91A-3-1010(part).
2023 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) › 72-16-434. Repealed

72-16-434. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 5, Ch. 65, L. 1923; re-en. Sec. 10400.5, R.C.M. 1935; amd. Sec. 1, Ch. 16, L. 1951; amd. Sec. 1, Ch. 99, L. 1965; amd. Sec. 1, Ch. 34, L. 1971; amd. Sec. 77, Ch. 391, L. 1973; amd. Sec. 2, Ch. 424, L. 1975; R.C.M. 1947, 91-4415(part).
2023 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) › 72-16-435. Repealed

72-16-435. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 21, Ch. 65, L. 1923; re-en. Sec. 10400.42, R.C.M. 1935; R.C.M. 1947, 91-4452.
2023 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) › 72-16-436. Repealed

72-16-436. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 7, Ch. 65, L. 1923; re-en. Sec. 10400.7, R.C.M. 1935; amd. Sec. 2, Ch. 99, L. 1965; amd. Sec. 5, Ch. 365, L. 1974; R.C.M. 1947, 91-4417.
2023 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) › 72-16-437. Repealed

72-16-437. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 5, Ch. 65, L. 1923; re-en. Sec. 10400.5, R.C.M. 1935; amd. Sec. 1, Ch. 16, L. 1951; amd. Sec. 1, Ch. 99, L. 1965; amd. Sec. 1, Ch. 34, L. 1971; amd. Sec. 77, Ch. 391, L. 1973; amd. Sec. 2, Ch. 424, L. 1975; R.C.M. 1947, 91-4415(part); amd. Sec. 25, Ch. 6, L. 1979.
2023 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) › 72-16-438. Repealed

72-16-438. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 9, Ch. 65, L. 1923; re-en. Sec. 10400.9, R.C.M. 1935; amd. Sec. 79, Ch. 391, L. 1973; amd. Sec. 6, Ch. 490, L. 1977; R.C.M. 1947, 91-4419.
2023 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) › 72-16-439. Repealed

72-16-439. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 8, Ch. 65, L. 1923; amd. Sec. 1, Ch. 47, L. 1935; re-en. Sec. 10400.8, R.C.M. 1935; amd. Sec. 7, Ch. 126, L. 1963; amd. Sec. 2, Ch. 15, L. 1967; amd. Sec. 1, Ch. 36, L. 1971; amd. Sec. 1, Ch. 316, L. 1973; amd. Sec. 78, Ch. 391, L. 1973; amd. Sec. 3, Ch. 424, L. 1975; R.C.M. 1947, 91-4418(part); amd. Sec. 1, Ch. 136, L. 1989.
2023 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) › 72-16-440. Repealed

72-16-440. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 6, Ch. 65, L. 1923; re-en. Sec. 10400.6, R.C.M. 1935; amd. Sec. 1, Ch. 15, L. 1967; amd. Sec. 5, Ch. 490, L. 1977; R.C.M. 1947, 91-4416(1).
2023 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) › 72-16-441. Repealed

72-16-441. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 6, Ch. 65, L. 1923; re-en. Sec. 10400.6, R.C.M. 1935; amd. Sec. 1, Ch. 15, L. 1967; amd. Sec. 5, Ch. 490, L. 1977; R.C.M. 1947, 91-4416(2).
2023 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) › 72-16-442. Repealed

72-16-442. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 8, Ch. 65, L. 1923; amd. Sec. 1, Ch. 47, L. 1935; re-en. Sec. 10400.8, R.C.M. 1935; amd. Sec. 7, Ch. 126, L. 1963; amd. Sec. 2, Ch. 15, L. 1967; amd. Sec. 1, Ch. 36, L. 1971; amd. Sec. 1, Ch. 316, L. 1973; amd. Sec. 78, Ch. 391, L. 1973; amd. Sec. 3, Ch. 424, L. 1975; R.C.M. 1947, 91-4418(part).
2023 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) › 72-16-443. Repealed

72-16-443. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 16, Ch. 65, L. 1923; re-en. Sec. 10400.30, R.C.M. 1935; amd. Sec. 92, Ch. 391, L. 1973; R.C.M. 1947, 91-4440; amd. Sec. 26, Ch. 6, L. 1979.
2023 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) › 72-16-445. Repealed

72-16-445. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 1, Ch. 736, L. 1985.
2023 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) › 72-16-446. Repealed

72-16-446. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 2, Ch. 736, L. 1985.
2023 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) › 72-16-447. Repealed

72-16-447. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 3, Ch. 736, L. 1985; amd. Sec. 44, Ch. 19, L. 1999.
2023 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) › 72-16-448. Repealed

72-16-448. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 4, Ch. 736, L. 1985; amd. Sec. 45, Ch. 19, L. 1999.
2023 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) › 72-16-449. Repealed

72-16-449. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 5, Ch. 736, L. 1985.
2023 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) › 72-16-450. Repealed

72-16-450. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 6, Ch. 736, L. 1985; amd. Sec. 46, Ch. 19, L. 1999.
2023 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) › 72-16-451. Repealed

72-16-451. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 13, Ch. 705, L. 1979.
2023 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) › 72-16-452. Repealed

72-16-452. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 14, Ch. 705, L. 1979; amd. Sec. 12, Ch. 511, L. 1983.
2023 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) › 72-16-453. Repealed

72-16-453. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 15, Ch. 705, L. 1979; amd. Sec. 3, Ch. 288, L. 1997.
2023 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) › 72-16-454. Repealed

72-16-454. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 16, Ch. 705, L. 1979; amd. Sec. 135, Ch. 370, L. 1987.
2023 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) › 72-16-455. Repealed

72-16-455. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 17, Ch. 705, L. 1979; amd. Sec. 4, Ch. 288, L. 1997.
2023 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) › 72-16-456. Repealed

72-16-456. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 18, Ch. 705, L. 1979; amd. Sec. 13, Ch. 511, L. 1983.
2023 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) › 72-16-457. Repealed

72-16-457. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 19, Ch. 705, L. 1979.
2023 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) › 72-16-458. Repealed

72-16-458. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 20, Ch. 705, L. 1979.
2023 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) › 72-16-459. Repealed

72-16-459. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 24, Ch. 705, L. 1979.
2023 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) › 72-16-460. Repealed

72-16-460. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 25, Ch. 705, L. 1979.
2023 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) › 72-16-461. Repealed

72-16-461. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 27, Ch. 705, L. 1979.
2023 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) › 72-16-462. Repealed

72-16-462. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 21, Ch. 705, L. 1979.
2023 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) › 72-16-463. Repealed

72-16-463. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 23, Ch. 705, L. 1979; amd. Sec. 14, Ch. 511, L. 1983.
2023 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) › 72-16-464. Repealed

72-16-464. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 22, Ch. 705, L. 1979; amd. Sec. 15, Ch. 511, L. 1983.
2023 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) › 72-16-465. Repealed

72-16-465. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 26, Ch. 705, L. 1979.
2023 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) › 72-16-471. Repealed

72-16-471. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 28, Ch. 705, L. 1979.
2023 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) › 72-16-472. Repealed

72-16-472. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 29, Ch. 705, L. 1979.
2023 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) › 72-16-473. Repealed

72-16-473. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 39, Ch. 705, L. 1979.
2023 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) › 72-16-474. Repealed

72-16-474. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 32, Ch. 705, L. 1979.
2023 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) › 72-16-475. Repealed

72-16-475. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 30, Ch. 705, L. 1979.
2023 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) › 72-16-476. Repealed

72-16-476. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 31, Ch. 705, L. 1979.
2023 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) › 72-16-477. Repealed

72-16-477. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 33, Ch. 705, L. 1979; amd. Sec. 3, Ch. 131, L. 1989.
2023 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) › 72-16-478. Repealed

72-16-478. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 34, Ch. 705, L. 1979; amd. Sec. 4, Ch. 131, L. 1989.
2023 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) › 72-16-479. Repealed

72-16-479. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 35, Ch. 705, L. 1979; amd. Sec. 261, Ch. 42, L. 1997.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).