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

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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

Mont. Code Ann. § 72-16-474

(1997)

Agreement consenting to lien

The agreement is a written agreement signed by each person in being who has an interest, whether or not in possession, in any property designated in the agreement:

(1) consenting to the creation of the lien under 72-16-472 with respect to the property; and

(2) designating a responsible person to be agent for the beneficiaries of the estate and for persons who have consented to the creation of the lien in dealings with the department on matters arising under 72-16-452 or 72-16-472.

Official Annotations archive.org, 1997 edition

History:

EnactedEn. SectionSec. 32, ChapterCh. 705, Laws ofL. 1979

Source text on leg.mt.gov