reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 6. Apportionment of Taxes › 72-16-607. 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.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 6. Apportionment of Taxes › 72-16-608. 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.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 6. Apportionment of Taxes › 72-16-609. 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.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 6. Apportionment of Taxes › 72-16-610. 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).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 6. Apportionment of Taxes › 72-16-611. 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).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 6. Apportionment of Taxes › 72-16-612. 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › 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 declared to be the intent and purpose of this part to obtain for this state the benefit of the credit allowed under the provisions of the Internal Revenue Code, to the extent that this state may be entitled by the provisions of said act, by imposing additional taxes, and the same shall be liberally construed to effect this purpose.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(g).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 9. Estate Tax › 72-16-902. Repealed

72-16-902. Repealed.
Sec. 36, Ch. 9, Sp. L. May 2000.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(h).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 9. Estate Tax › 72-16-903. Taxable situs of property

72-16-903. Taxable situs of property.
For the purpose of the estate tax, the following have taxable situs in this state:
(1) real property located in this state;
(2) tangible personal property located in this state; and
(3) intangible personal property owned by a resident regardless of where it is located.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 27, 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 9. Estate Tax › 72-16-904. Estate tax imposed

72-16-904. Estate tax imposed.
An estate tax is imposed upon the transfer of the estate of every decedent leaving an estate that is subject to the federal estate tax imposed by the United States of America under the applicable provisions of the Internal Revenue Code and that has, in whole or in part, a taxable situs in this state.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 28, 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 9. Estate Tax › 72-16-905. Estate tax -- how computed

72-16-905. Estate tax -- how computed.
The tax imposed upon the transfer of each estate is equal to the maximum tax credit allowable for state death taxes against the federal estate tax imposed with respect to the portion of the decedent's estate having a taxable situs in this state. It is the purpose and intent of this part to impose only those additional taxes that may be necessary to give this state the full benefit of the maximum tax credit allowable against the federal estate tax imposed with respect to a decedent's estate that has a taxable situs in this state. If only a portion of a decedent's estate has a taxable situs in this state, the maximum tax credit must be determined by multiplying the entire amount of the credit allowable against the federal estate tax for state death taxes by the percentage that the value of the portion of the decedent's estate that has a taxable situs in this state bears to the value of the entire estate.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 29, 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 9. Estate Tax › 72-16-906. Required filing of United States estate tax return

72-16-906. Required filing of United States estate tax return.
The personal representative or domiciliary foreign personal representative of the estate of any decedent who died prior to January 1, 2005, and whose estate is required to file a United States estate tax return shall file a duplicate of the United States estate tax return with the department of revenue.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 29, Ch. 6, L. 1979; amd. Sec. 28, Ch. 582, L. 1989; amd. Sec. 6, Ch. 68, L. 2003; amd. Sec. 4, Ch. 513, L. 2005.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 9. Estate Tax › 72-16-907. Department to determine tax -- rehearing and appeal -- rulemaking

72-16-907. Department to determine tax -- rehearing and appeal -- rulemaking.
(1) (a) The department of revenue shall enter an order determining the state estate tax and the amount due and payable.
(b) Any person with an interest aggrieved by the department's determination may appeal the determination to district court.
(2) The department shall adopt rules necessary for the administration and enforcement of this part.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 30, 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 9. Estate Tax › 72-16-908. Persons liable for tax

72-16-908. Persons liable for tax.
Administrators, executors, trustees, and grantees under a conveyance made during the grantor's life and taxable hereunder shall be liable for such taxes with interest until the same have been paid.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(c).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 9. Estate Tax › 72-16-909. When and where tax payable -- interest

72-16-909. When and where tax payable -- interest.
(1) The estate tax is payable to the department of revenue.
(2) If the tax is not paid within 18 months of the death of the decedent, interest must be charged and collected at the rate of 10% a year from the time that the tax accrued, unless because of claims made upon the estate, necessary litigation, or other unavoidable cause of delay, the tax is not determined and paid on time. Interest at the rate of 6% must be charged upon the amount of tax due from the time of accrual until the cause of the delay is removed, and after that time, interest at the rate of 10% must be charged.
(3) Litigation to defeat the payment of the tax is not necessary litigation.
(4) When permission has been granted to defer payment of tax under 72-16-910, interest must be charged at the rate of 6% after 1 year from the date of death until the date of payment.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(b); amd. Sec. 1, Ch. 166, L. 1979; amd. Sec. 31, Ch. 9, Sp. L. May 2000; amd. Sec. 186, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 9. Estate Tax › 72-16-910. Extension of time for payment

72-16-910. Extension of time for payment.
The district court of the county in which such estate is being probated may, for cause shown, extend the time of payment of said tax whenever the circumstances of the case require.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(e).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 9. Estate Tax › 72-16-911. Tax lien

72-16-911. Tax lien.
Said taxes and interest shall be and remain a lien on the property for a period of 10 years from the date of death, unless sooner paid.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(d).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 9. Estate Tax › 72-16-912. Collection and deposit of tax

72-16-912. Collection and deposit of tax.
The tax imposed by this part must be collected by the department of revenue for deposit with the state treasurer.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 187, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 9. Estate Tax › 72-16-920. Repealed

72-16-920. Repealed.
Sec. 7, Ch. 68, L. 2003.
History: En. Sec. 19, Ch. 65, L. 1923; amd. Sec. 7, Ch. 150, L. 1925; re-en. Sec. 10400.40, R.C.M. 1935; amd. Sec. 2, Ch. 36, L. 1971; amd. Sec. 101, Ch. 391, L. 1973; R.C.M. 1947, 91-4450; amd. Sec. 3, Ch. 361, L. 1987; amd. Sec. 24, Ch. 9, Sp. L. May 2000; Sec. 72-16-215, MCA 2000; redes. 72-16-920 by Code Commissioner, 2000; amd. Sec. 37, Ch. 257, L. 2001.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 10. Generation-Skipping Transfer Tax › 72-16-1001. Definitions

72-16-1001. Definitions.
As used in this part, unless the context requires otherwise, the following definitions apply:
(1) "Department" means the department of revenue provided for in 2-15-1301.
(2) "Direct skip" has the meaning given in section 2612(c), Internal Revenue Code.
(3) "Federal generation-skipping transfer tax" means the tax imposed by section 2601, Internal Revenue Code.
(4) "Generation-skipping transfer" means the generation-skipping transfer defined in section 2611, Internal Revenue Code, when the original transferor is a resident of Montana on the date of the original transfer or when the property is real or personal property located in Montana.
(5) "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended.
(6) "Original transferor" means any grantor, donor, settlor, or testator who by grant, gift, trust, or will makes a transfer of real or personal property that results in a federal generation-skipping transfer tax.
History: En. Sec. 1, Ch. 273, L. 1991; amd. Sec. 152, Ch. 264, L. 2013.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 10. Generation-Skipping Transfer Tax › 72-16-1002. Imposition of tax

72-16-1002. Imposition of tax.
(1) A tax is imposed on each generation-skipping transfer, other than a direct skip, occurring at the same time and as a result of the death of an individual, in an amount equal to the maximum federal credit allowable under section 2604, Internal Revenue Code.
(2) If any of the property transferred is real property in another state or personal property located in another state that requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, the tax due under subsection (1) must be reduced by an amount that bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of the property taxable in the other state bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes.
History: En. Sec. 2, Ch. 273, L. 1991.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 10. Generation-Skipping Transfer Tax › 72-16-1003. Returns -- payment

72-16-1003. Returns -- payment.
(1) A person required to file a return reporting a generation-skipping transfer under federal law shall file a duplicate of the federal return with the department and shall file any other information as the department may require. The return must be filed on or before the last day allowed for filing the federal return. A copy of amended or supplemental federal returns must be submitted to the department at the time it is filed with the internal revenue service.
(2) The tax imposed by 72-16-1002 must be paid on or before the deadline for filing the return. The tax must be paid to the department and deposited in the general fund.
History: En. Sec. 3, Ch. 273, L. 1991.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 10. Generation-Skipping Transfer Tax › 72-16-1004. Liability for tax -- interest on delinquent tax

72-16-1004. Liability for tax -- interest on delinquent tax.
The person liable for payment of the federal generation-skipping transfer tax is liable for the tax imposed under 72-16-1002. If the tax imposed by 72-16-1002 is not paid within the time established in 72-16-1003, the tax is delinquent and draws interest at the rate of 10% a year.
History: En. Sec. 4, Ch. 273, L. 1991.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 10. Generation-Skipping Transfer Tax › 72-16-1005. Tax lien

72-16-1005. Tax lien.
The tax imposed by 72-16-1002 is a lien on the property subject to the tax for a period of 10 years from the time of the generation-skipping transfer. The payment of the tax and any interest due releases the lien and discharges the liability for payment of the tax. If the lien is not perfected by recording, a transfer for value to a bona fide purchaser divests the property of the lien. If the lien is perfected by recording, the rights of the state under the lien have priority over all subsequent mortgages, purchasers, or judgment creditors. The department may release the lien prior to the payment of the tax if adequate security for payment of the tax is given to the department.
History: En. Sec. 5, Ch. 273, L. 1991.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 10. Generation-Skipping Transfer Tax › 72-16-1006. Duty to claim maximum credit

72-16-1006. Duty to claim maximum credit.
A person liable for payment of the tax imposed under 72-16-1002 shall claim the maximum federal credit allowable for the portion of the state generation-skipping transfer tax paid with respect to property included in a taxable generation-skipping transfer. A person claiming less than the maximum federal credit allowable is liable for the full amount of the tax imposed under 72-16-1002.
History: En. Sec. 6, Ch. 273, L. 1991.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 16. Estate and Generation-Skipping Taxes › Part 10. Generation-Skipping Transfer Tax › 72-16-1007. Rulemaking

72-16-1007. Rulemaking.
The department shall adopt rules necessary for the administration and enforcement of this part.
History: En. Sec. 7, Ch. 273, L. 1991; amd. Sec. 32, Ch. 9, Sp. L. May 2000.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 1. General Provisions › 72-17-101. Short title

72-17-101. Short title.
This chapter may be cited as the "Revised Uniform Anatomical Gift Act".
History: En. Sec. 9, Ch. 340, L. 1969; R.C.M. 1947, 69-2323; amd. Sec. 4, Ch. 345, L. 2007.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 1. General Provisions › 72-17-103. Uniformity of interpretation

72-17-103. Uniformity of interpretation.
This chapter shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
History: En. Sec. 8, Ch. 340, L. 1969; R.C.M. 1947, 69-2322.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 1. General Provisions › 72-17-104. Repealed

72-17-104. Repealed.
Sec. 19, Ch. 540, L. 1989.
History: En. Sec. 7, Ch. 340, L. 1969; R.C.M. 1947, 69-2321(c).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 1. General Provisions › 72-17-105. Legislative findings

72-17-105. Legislative findings.
(1) The legislature finds that the use of anatomical gifts, including the donation of organs or tissue, for the purpose of transplantation is of great interest to the citizens of Montana and may save or prolong the life or improve the health of extremely ill and dying persons. The creation of a statewide organ and tissue donation registry is crucial to facilitate timely and successful organ and tissue procurement.
(2) The legislature further finds that continuing education of the existence and maintenance of a statewide organ and tissue donation registry is in the best interest of the people of Montana.
History: En. Sec. 1, Ch. 230, L. 2003.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 1. General Provisions › 72-17-106. Statewide organ and tissue donation registry

72-17-106. Statewide organ and tissue donation registry.
(1) The department of justice shall electronically transfer to the federally designated organ procurement organization all information that appears on the front of a driver's license, including the name, gender, date of birth, and most recent address of any person who obtains a driver's license and who volunteers to donate organs or tissue upon death, as provided in 61-5-301. The department of justice may charge actual costs for the first transfer of information, as provided in subsection (5). However, all subsequent electronic transfers of donor information must be at no charge to the federally designated organ procurement organization.
(2) Information obtained by the federally designated organ procurement organization must be used for the purpose of establishing a statewide organ and tissue donation registry accessible to in-state, recognized cadaveric organ and cadaveric tissue agencies for the recovery or placement of organs and tissue and to procurement agencies in another state when a Montana resident is a donor of an anatomical gift and is not located in the state at the time of death or immediately before the death of the donor.
(3) An organ or tissue donation organization may not obtain information from the organ and tissue donation registry for the purpose of fundraising. Organ and tissue donation registry information may not be further disseminated unless authorized in this section or by federal law. Dissemination of organ and tissue donation registry information may be made by the organ procurement organization to a recognized, in-state procurement agency for other tissue recovery or to an out-of-state, federally designated organ procurement organization.
(4) The federally designated organ procurement organization may acquire donor information from sources other than the department of justice.
(5) All reasonable costs associated with the creation and maintenance of the organ and tissue donation registry, as determined by the department of justice, must be paid by the organ and tissue procurement organizations. Any money collected by the department of justice must be deposited in an account in the state special revenue fund established by the department of justice for the purpose of the payment of reasonable costs associated with the development and maintenance of the organ and tissue donation registry and necessary for the initial installation and setup for electronic transfer of the donor information.
(6) An individual does not need to participate in the organ and tissue donation registry to be a donor of organs or tissue. The registry is intended to facilitate organ and tissue donation and not inhibit persons from being donors upon death.
History: En. Sec. 2, Ch. 230, L. 2003.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 1. General Provisions › 72-17-108. Coordination of procurement and use

72-17-108. Coordination of procurement and use.
Each hospital in this state shall establish agreements or affiliations with procurement organizations for coordination of procurement and use of anatomical gifts.
History: En. Sec. 14, Ch. 540, L. 1989; amd. Sec. 6, Ch. 345, L. 2007.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 1. General Provisions › 72-17-109. Relation to Electronic Signatures in Global and National Commerce Act

72-17-109. Relation to Electronic Signatures in Global and National Commerce Act.
This chapter modifies, limits, and supersedes the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. 7001, et seq., but does not modify, limit, or supersede section 101(a) of that act, 15 U.S.C. 7001, or authorize electronic delivery of any of the notices described in section 103(b) of that act, 15 U.S.C. 7003(b).
History: En. Sec. 18, Ch. 345, L. 2007.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-203. Repealed

72-17-203. Repealed.
Sec. 19, Ch. 540, L. 1989.
History: En. Sec. 2, Ch. 340, L. 1969; R.C.M. 1947, 69-2316(e).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-204. Repealed

72-17-204. Repealed.
Sec. 19, Ch. 540, L. 1989.
History: En. Sec. 4, Ch. 340, L. 1969; R.C.M. 1947, 69-2318(a), (b), (e); amd. Sec. 1, Ch. 459, L. 1985; amd. Sec. 38, Ch. 443, L. 1987.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-205. Repealed

72-17-205. Repealed.
Sec. 19, Ch. 540, L. 1989.
History: En. Sec. 4, Ch. 340, L. 1969; R.C.M. 1947, 69-2318(c).
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-206. Repealed

72-17-206. Repealed.
Sec. 19, Ch. 540, L. 1989.
History: En. Sec. 4, Ch. 340, L. 1969; R.C.M. 1947, 69-2318(d); amd. Sec. 136, Ch. 370, L. 1987.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-207. Examination -- autopsy -- liability

72-17-207. Examination -- autopsy -- liability.
(1) An anatomical gift authorizes any reasonable examination necessary to ensure medical acceptability of the gift for the purposes intended. Unless prohibited by law other than this chapter, an examination may include an examination of all medical and dental records of the donor or prospective donor.
(2) Except as provided in 72-17-217 and 72-17-218, the provisions of this chapter are subject to the laws of this state governing autopsies.
(3) A hospital, physician, surgeon, coroner, enucleator, technician, nurse, or other person who acts in accordance with this chapter or with the applicable anatomical gift act of another state or attempts in good faith to do so is not liable for that act in a civil action, criminal proceeding, or administrative proceeding.
(4) In determining whether an anatomical gift has been made, amended, or revoked under this chapter, a person may rely upon representations of an individual listed in 72-17-214(1)(b), (1)(c), (1)(d), (1)(e), (1)(f), (1)(g), or (1)(h) relating to the individual's relationship to the donor or prospective donor unless the person knows that the representation is untrue.
(5) An individual who makes an anatomical gift pursuant to 72-17-201 or 72-17-214 and the individual's estate are not liable for any injury or damage that may result from the making or use of the anatomical gift.
History: En. Sec. 2, Ch. 340, L. 1969; R.C.M. 1947, 69-2316(d); amd. Sec. 6, Ch. 540, L. 1989; amd. Sec. 9, Ch. 345, L. 2007.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-208. Document of gift -- delivery -- validity

72-17-208. Document of gift -- delivery -- validity.
(1) Delivery of a document of gift during the donor's lifetime is not required for the validity of an anatomical gift.
(2) If an anatomical gift is made to a designated donee, the document of gift, or a copy, may be delivered to the donee to expedite the appropriate procedures after death. A document of gift or a refusal to make an anatomical gift or a copy may be deposited in any hospital, procurement organization, or registry office that accepts it for safekeeping or for facilitation of procedures after death. On request of an interested person, upon or after the donor's death, the person in possession shall allow the interested person to examine or copy the document of gift or the refusal to make an anatomical gift.
(3) A document of gift is valid if executed in accordance with:
(a) this chapter;
(b) the laws of the state or country where it was executed; or
(c) the laws of the state or country where the person making the anatomical gift was domiciled, has a place of residence, or was a national at the time the document of gift was executed.
(4) If a document of gift is valid under this section, the laws of this state govern the interpretation of the document of gift.
(5) A person may presume that a document of gift or amendment of an anatomical gift is valid unless that person knows that it was not validly executed or was revoked.
History: En. Sec. 5, Ch. 340, L. 1969; R.C.M. 1947, 69-2319; amd. Sec. 7, Ch. 540, L. 1989; amd. Sec. 10, Ch. 345, L. 2007.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-209. Repealed

72-17-209. Repealed.
Sec. 19, Ch. 540, L. 1989.
History: En. Sec. 6, Ch. 340, L. 1969; R.C.M. 1947, 69-2320.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-211. Repealed

72-17-211. Repealed.
Sec. 19, Ch. 540, L. 1989.
History: En. Sec. 1, Ch. 219, L. 1987.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-212. Repealed

72-17-212. Repealed.
Sec. 19, Ch. 540, L. 1989.
History: En. Sec. 2, Ch. 219, L. 1987.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-215. Authorization by coroner or local public health official

72-17-215. Authorization by coroner or local public health official.
(1) The coroner may release and permit the removal of a part from a body within that official's custody, for transplantation or therapy, if:
(a) the official has received a request for the part from a hospital, physician, surgeon, or procurement organization;
(b) the official has made a reasonable effort, taking into account the useful life of the part, to locate and examine the decedent's medical records and inform persons listed in 72-17-214(1) of their option to make, or object to making, an anatomical gift;
(c) the official does not know of a refusal or contrary indication by the decedent or objection by a person having priority to act as listed in 72-17-214(1);
(d) the removal will be by a physician, surgeon, or technician; but in the case of eyes, by one of them or by an enucleator;
(e) the removal will not interfere with any autopsy or investigation;
(f) the removal will be in accordance with accepted standards; and
(g) cosmetic restoration will be done, if appropriate.
(2) If the body is not within the custody of the coroner, the local public health officer may release and permit the removal of any part from a body in the local public health officer's custody for transplantation or therapy if the requirements of subsection (1) are met.
(3) An official releasing and permitting the removal of a part shall maintain a permanent record of the name of the decedent, the person making the request, the date and purpose of the request, the part requested, and the person to whom it was released.
History: En. Sec. 12, Ch. 540, L. 1989.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-216. Anatomical gifts -- advance health care directive

72-17-216. Anatomical gifts -- advance health care directive.
(1) For the purposes of this section, the following definitions apply:
(a) "Advance health care directive" means a power of attorney for health care or a record signed by a prospective donor containing the prospective donor's direction concerning a health care decision for the prospective donor.
(b) "Declaration" means a record signed by a prospective donor specifying the circumstances under which a life support system may be withheld or withdrawn from the prospective donor.
(c) "Health care decision" means any decision made regarding the health care of the prospective donor.
(2) If a prospective donor who is in a health care facility has a declaration or advance health care directive, measures necessary to ensure the medical suitability of an organ for transplantation or therapy may not be withheld or withdrawn from the prospective donor unless the declaration expressly provides to the contrary.
History: En. Sec. 13, Ch. 345, L. 2007.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 2. Execution and Operation of Anatomical Gift › 72-17-217. Cooperation between coroner, medical examiner, county attorney, and procurement organization

72-17-217. Cooperation between coroner, medical examiner, county attorney, and procurement organization.
(1) A county coroner, medical examiner, or associate medical examiner shall cooperate with procurement organizations to maximize the opportunity to recover anatomical gifts for the purpose of transplantation, therapy, research, or education.
(2) A part may not be removed from the body of a decedent under the jurisdiction of a coroner or medical examiner for transplantation, therapy, research, or education unless the part is the subject of an anatomical gift. The body of a decedent under the jurisdiction of a coroner or medical examiner may not be delivered to a person for research or education unless the body is the subject of an anatomical gift. This subsection does not preclude a coroner or medical examiner from performing the medicolegal investigation upon the body or parts of a decedent under the jurisdiction of the coroner or medical examiner.
History: En. Sec. 14, Ch. 345, L. 2007.
2023 Montana Code Annotated › Title 72. Estates, Trusts, and Fiduciary Relationships › Chapter 17. Anatomical Gift Act › Part 3. Regulation -- Qualifications › 72-17-301. Rights and duties at death

72-17-301. Rights and duties at death.
(1) Subject to 72-17-202 and 72-17-218, the rights of a donee created by an anatomical gift are superior to rights of others under 72-17-214(1), except with respect to autopsies. A donee may accept or reject an anatomical gift. If the donee accepts an anatomical gift of the entire body, the donee, subject to the terms of the gift and this chapter, may allow embalming, burial, or cremation and the use of the body in funeral services. If the anatomical gift is of a part of the body, the donee, upon the death of the donor and before embalming, burial, or cremation shall cause the part to be removed without unnecessary mutilation. After removal of the part, custody of the remainder of the body vests in the person under obligation to dispose of the body.
(2) The time of death must be determined by a physician or surgeon who attends the donor at death or, if none, the physician, surgeon, or coroner who certifies the death. Neither the physician or surgeon who attends the donor at death nor the physician, surgeon, or coroner who determines the time of death may participate in the procedures for removing or transplanting a part unless the document of gift designates a particular physician or surgeon pursuant to 72-17-201(5).
(3) Unless prohibited by law other than this chapter, at any time after a donor's death, the person to which a part passes under 72-17-202 may conduct any reasonable examination necessary to ensure the medical suitability of the body or part for its intended purpose.
(4) Unless prohibited by law other than this chapter, an examination under 72-17-213(2)(c) or subsection (3) of this section may include an examination of all medical and dental records of the donor or prospective donor.
(5) Upon the death of a minor who was a donor or had signed a refusal, unless a procurement organization knows the minor is emancipated, the procurement organization shall conduct a reasonable search for the parents of the minor and provide the parents with an opportunity to revoke or amend the anatomical gift or revoke the refusal.
(6) Upon referral by a hospital under 72-17-213(2), a procurement organization shall make a reasonable search for any person listed in 72-17-214 having priority to make an anatomical gift on behalf of a prospective donor. If a procurement organization receives information that an anatomical gift to any other person was made, amended, or revoked, it shall promptly advise the other person of all relevant information.
(7) If there has been an anatomical gift, a technician may remove any donated parts and an enucleator may remove any donated eyes or parts of eyes after determination of death by a physician or surgeon.
History: En. Sec. 7, Ch. 340, L. 1969; R.C.M. 1947, 69-2321(a), (b); MCA 1981, 72-17-210; redes. 72-17-301 by Code Commissioner, 1983; amd. Sec. 8, Ch. 540, L. 1989; amd. Sec. 16, Ch. 345, L. 2007.