Table of Contents TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS CHAPTER 16. INHERITANCE AND ESTATE TAXES Part 4. Determination and Payment of Tax

Edition 1997 Other editions

Current Version 2025 2023 2021 2019 2015 2013 2011 2009 2007 2005 2003 2001 1999 1997 1995 1978 Scanned 1979 Scanned 1981 Scanned 1983 Scanned 1985 Scanned 1986 Scanned 1987 Scanned 1989 Scanned

1995 forward is searchable text. Earlier volumes are page scans.

Prev Next

72-16-401 — Application for determina... 72-16-402 — Department to determine t... 72-16-403 — Appeal of department's de... 72-16-411 — Special appraiser -- appo... 72-16-412 — Powers and duties of appr... 72-16-413 — Compensation and expenses... 72-16-414 — Appraisal to be at clear... 72-16-415 — Hearing by court 72-16-416 — Notice of hearing -- appl... 72-16-417 — Future, contingent, or li... 72-16-418 — Contingent encumbrances -... 72-16-419 — Tax payable forthwith on... 72-16-420 — Estate for life or years... 72-16-421 — Appraisal of contingent o... 72-16-422 — Court order determining t... 72-16-423 — Court order to be deliver... 72-16-424 — Rehearing of court determ... 72-16-425 — Reappraisal within one ye... 72-16-431 — Tax -- when due and payab... 72-16-432 — Tax lien -- continuing pe... 72-16-433 — Department consent to tra... 72-16-434 — Method of payment and rec... 72-16-435 — Receipts -- form and cont... 72-16-436 — Powers and duties of repr... 72-16-437 — Personal representative n... 72-16-438 — Permission for deferred p... 72-16-439 — Advance payment -- relief... 72-16-440 — Discount for prompt payme... 72-16-441 — Interest on overdue payme... 72-16-442 — Refund of tax when debt a... 72-16-443 — Collection of unpaid taxe... 72-16-445 — In-kind payment -- intent 72-16-446 — In-kind payment -- defini... 72-16-447 — Application for in-kind p... 72-16-448 — Receipt of application fo... 72-16-449 — Valuation of in-kind paym... 72-16-450 — Receipts of in-kind payme... 72-16-451 — Definitions for deferred... 72-16-452 — Deferred payment for tran... 72-16-453 — Closely held business def... 72-16-454 — Farmhouses and other stru... 72-16-455 — Partnership interests and... 72-16-456 — Interests in more than on... 72-16-457 — Election 72-16-458 — Proration of any addition... 72-16-459 — Election of deferral as t... 72-16-460 — Security 72-16-461 — Interest required when pa... 72-16-462 — Interest -- when payable 72-16-463 — Failure to pay installmen... 72-16-464 — Acceleration of payment -... 72-16-465 — Effect of payment deferra... 72-16-471 — Definitions for lien on d... 72-16-472 — Lien for tax deferred 72-16-473 — Application of definition... 72-16-474 — Agreement consenting to l... 72-16-475 — Maximum value of required... 72-16-476 — Partial substitution of b... 72-16-477 — Filing of lien 72-16-478 — Period of lien 72-16-479 — Priorities 72-16-480 — Lien in lieu of other tax... 72-16-481 — Lien in lieu of bond 72-16-482 — Additional lien property 72-16-491 — Lien for additional tax a... 72-16-492 — Substitution of security... 72-16-493 — Subordination of liens

Mont. Code Ann. § 72-16-402

(1997)

Department to determine tax

From the information so furnished the department of revenue and such other information as it may be able to obtain with reference thereto, the department shall with reasonable diligence proceed to ascertain and determine the amount of tax, if any, due under the provisions of the inheritance tax laws of the state of Montana, and a copy of such determination shall be mailed to the personal representative and to the clerk of the appropriate district court. If no tax is due, the department shall likewise so inform the clerk of district court and the personal representative.

Official Annotations archive.org, 1997 edition

History:

EnactedEn. 91-4468 by SectionSec. 4, ChapterCh. 365, Laws ofL. 1974

AmendedAmd. SectionSec. 9, ChapterCh. 516, Laws ofL. 1975

Revised Codes of MontanaR.C.M. 1947, 91-4468(part).

Source text on leg.mt.gov