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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
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1995 forward is searchable text. Earlier volumes are page scans.
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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
72-16-444
(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
72-16-444
https://mtjuris.com/mca/1997/