Primary rates -- amount remaining after exemptions not in excess of twenty-five thousand dollars
The exemptions allowed by 72-16-311 through 72-16-316 shall be subtracted from the total value of property or beneficial interests transferred to any person, institution, association, corporation, or political entity by the decedent. A tax is imposed upon the first $25,000 in value of the remaining amount of the total value of property or beneficial interests at the following rates:
(1) at the rate of 2% of the clear value of the interest in property passing to a person if the person entitled to any beneficial interest in such property is the lineal ancestor of the decedent;
(2) at the rate of 4% of the clear value of the interest in property passing to a person if the person entitled to any beneficial interest in such property is:
(a) the brother or sister or a descendant of a brother or sister of the decedent;
(b) a wife of a son or the husband of a daughter of the decedent;
(3) at the rate of 6% of the clear value of the interest in property passing to a person if the person entitled to any beneficial interest in such property is the uncle, aunt, or first cousin of the decedent;
(4) at the rate of 8% of the clear value of the interest in property passing if the entity entitled to any beneficial interest in such property is:
(a) a person in any other degree of collateral consanguinity than is hereinbefore stated;
(b) a stranger in blood to the decedent; or
(c) a body politic or corporate.
(1) at the rate of 2% of the clear value of the interest in property passing to a person if the person entitled to any beneficial interest in such property is the lineal ancestor of the decedent;
(2) at the rate of 4% of the clear value of the interest in property passing to a person if the person entitled to any beneficial interest in such property is:
(a) the brother or sister or a descendant of a brother or sister of the decedent;
(b) a wife of a son or the husband of a daughter of the decedent;
(3) at the rate of 6% of the clear value of the interest in property passing to a person if the person entitled to any beneficial interest in such property is the uncle, aunt, or first cousin of the decedent;
(4) at the rate of 8% of the clear value of the interest in property passing if the entity entitled to any beneficial interest in such property is:
(a) a person in any other degree of collateral consanguinity than is hereinbefore stated;
(b) a stranger in blood to the decedent; or
(c) a body politic or corporate.
Primary rates -- amount remaining after exemptions not in excess of twenty-five thousand dollars Repealed
The exemptions allowed by 72-16-311 through 72-16-316 shall be subtracted from the total value of Sec. 36, Ch. 9, Sp. L. May 2000. property or beneficial interests transferred to any person, institution, association, corporation, or political entity by the decedent. A tax is imposed upon the first $25,000 in value of the remaining amount of the total value of property or beneficial interests at the following rates:
| EnactedEn. SectionSec. 2, ChapterCh. 65, Laws ofL. 1923 |
| AmendedAmd. SectionSec. 1, ChapterCh. 48, Ex. Laws ofL. 1933 |
| ReenactedRe-en. SectionSec. 10400.2, Revised Codes of MontanaR.C.M. 1935 |
| AmendedAmd. SectionSec. 2, ChapterCh. 490, Laws ofL. 1977 |
| Revised Codes of MontanaR.C.M. 1947, 91-4409 |
| AmendedAmd. SectionSec. 2, ChapterCh. 696, Laws ofL. 1979 |
| AmendedAmd. SectionSec. 2, ChapterCh. 202, Laws ofL. 1981 |