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Montana Code Annotated (2025)
Table of Contents
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TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
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CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
Part 6. Apportionment of Taxes
Current Version
2025,
2023
,
2021
,
2019
,
2017
,
2015
,
2013
,
2011
,
2009
,
2007
,
2005
,
2003
,
2001
,
1999
,
1997
,
1995
72-16-601
- Definitions
72-16-602
- Authority Of Court Of Administration To Determine Apportionment
72-16-603
- Tax – How Apportioned
72-16-604
- Equitable Power Of Court To Vary Manner Of Apportionment
72-16-605
- Distribution Prior To Apportionment – Bond Required
72-16-606
- No Apportionment As Between Temporary Interest And Remainder
72-16-607
- Allowance For Exemptions, Deductions, And Credits
72-16-608
- Powers Of Personal Representative In Relation To Satisfaction Of Tax Liability
72-16-609
- Penalties And Interest Charged To Fiduciary When Caused By Fiduciary's Negligence
72-16-610
- Action To Recover Apportioned Tax – Limitations On Duty To Initiate – Uncollectibility
72-16-611
- Action To Recover Apportioned Tax – Determination Of Court Prima Facie Correct
72-16-612
- Action By Foreign Representative To Recover Apportioned Tax