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Table of Contents
TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
CHAPTER 16. INHERITANCE AND ESTATE TAXES
Part 3. Application and Imposition of Tax -- Exemptions and Rates -- Property Valuation
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1997
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72-16-301
— Taxable transfers general...
72-16-302
— Transfer under power of a...
72-16-303
— Joint estates -- transfer...
72-16-304
— Insurance proceeds part o...
72-16-305
— Bequests to executors or...
72-16-306
— Recording date prima faci...
72-16-307
— Tax -- when imposed
72-16-308
— Tax to be on clear market...
72-16-311
— Exemption -- how taken
72-16-312
— Exemption -- transfers fo...
72-16-313
— (Temporary) Exemptions of...
72-16-314
— Probate code allowances a...
72-16-315
— Discretionary waiver of i...
72-16-316
— Exemption of tangible per...
72-16-317
— Credit allowance on inher...
72-16-318
— Child's credit for tax pa...
72-16-319
— Exemption -- transfer of...
72-16-321
— Primary rates -- amount r...
72-16-322
— Other rates -- amount rem...
72-16-323
— Exemption for closely hel...
72-16-331
— Definitions for alternate...
72-16-332
— Property acquired from de...
72-16-333
— Alternate valuation of ce...
72-16-334
— Election of alternate val...
72-16-335
— Valuation of farms
72-16-336
— Valuation of closely held...
72-16-337
— Application to certain bu...
72-16-338
— Disposition or failure to...
72-16-339
— When cessation of qualifi...
72-16-340
— Notice to heir of additio...
72-16-341
— Involuntary conversion of...
72-16-342
— Time limitations on asses...
72-16-343
— Special rules for survivi...
72-16-344
— Decedents who are retired...
72-16-345
— Active management by elig...
72-16-346
— No tax if use begins with...
72-16-347
— Special rule for disposit...
72-16-348
— Exchanges of qualified re...
72-16-349
— Treatment of replacement...
72-16-324
(1997)
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The text is identical in both 1997 and 2025.
Official Annotations
archive.org, 1997 edition
Source text on leg.mt.gov
72-16-324
https://mtjuris.com/mca/1997/