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. § 72-16-479

(1997)

Priorities

(1) A lien filed under 72-16-472 is not valid:

(a) as against real property tax and special assessment liens;

(b) in the case of real property subject to a lien for repair or improvement, as against a construction lienor; or

(c) as against a security interest set forth in section 6323(c)(3) of the Internal Revenue Code (26 U.S.C. 6323(c)(3)), whether the security interest came into effect before or after the tax lien filing.

(2) Subsections (1)(b) and (1)(c) of this section do not apply to any security interest that came into existence after the date on which the department filed notice that payment of the deferred amount has been accelerated under 72-16-464.

Official Annotations archive.org, 1997 edition

History:

EnactedEn. SectionSec. 35, ChapterCh. 705, Laws ofL. 1979

AmendedAmd. SectionSec. 261, ChapterCh. 42, Laws ofL. 1997

Source text on leg.mt.gov