Montana Code Annotated (2025)
Table of Contents / TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS / CHAPTER 34. PRINCIPAL AND INCOME
Part 4. Montana Uniform Principal and Income Act
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
72-34-401 - Repealed
72-34-402 - Repealed
72-34-403 - Repealed
72-34-404 - Repealed
72-34-405 - Repealed
72-34-406 - Repealed
72-34-407 - Repealed
72-34-408 - Repealed
72-34-409 - Repealed
72-34-410 - Repealed
72-34-411 - Repealed
72-34-412 - Repealed
72-34-413 - Through 72-34-415 Reserved
72-34-416 - Repealed
72-34-417 - Through 72-34-420 Reserved
72-34-421 - Short Title
72-34-422 - Definitions
72-34-423 - Allocation Between Principal And Income – Impartial Exercise Of Discretion
72-34-424 - Adjustments Between Principal And Income
72-34-425 - Notice Of Proposed Action – Objections By Beneficiary – Liability Of Trustee – Proceedings
72-34-426 - Proceedings Relating To Adjustments – Remedy
72-34-427 - Application Of Part
72-34-428 - Rules Applicable After Decedent's Death Or Termination Of Income Interest
72-34-429 - Beneficiary's Portion Of Net Income – Maintenance Of Records – Distribution Date
72-34-430 - Beneficiary's Entitlement To Net Income – Assets Subject To Trust – Assets Subject To Successive Income Interest – Termination Of Income Interest
72-34-431 - Allocation Of Income Receipt Or Disbursement
72-34-432 - Undistributed Income – Definition – Payment To Beneficiary
72-34-433 - Allocation Of Receipts To Income Or Principal – Entity Defined
72-34-434 - Allocation Of Amounts Received From Specified Trusts Or Estates
72-34-435 - Separate Accounting Records For Business Or Other Activity
72-34-436 - Amounts Allocated To Principal
72-34-437 - Amounts Received From Rental Property Allocation
72-34-438 - Interest On Obligation To Pay Money – Allocation
72-34-439 - Life Insurance Policy Proceeds – Proceeds Of Contracts Insuring Against Certain Losses – Allocation
72-34-440 - Insubstantial Allocation – Allocation Of Entire Amount To Principal – Exceptions
72-34-441 - Payments Characterized As Interest Or Dividend – Allocation To Income – Allocation Of Other Payments – Excess Allocation To Income In Order To Obtain Estate Tax Marital Deduction
72-34-442 - Receipts From Liquidating Assets – Allocation
72-34-443 - Receipts From Mineral Interests And Other Natural Resources – Allocation
72-34-444 - Receipts From Sale Of Timber And Related Products – Allocation
72-34-445 - Increasing Income In Order To Maintain Marital Deduction
72-34-446 - Transactions In Derivatives – Allocations Of Receipts And Disbursements – Options To Buy Or Sell Property – Allocation Of Amounts Received Or Paid
72-34-447 - Payments From Collateral Financial Assets And Payments In Exchange For Interest In Asset-Backed Security – Allocation
72-34-448 - Disbursements From Income
72-34-449 - Disbursements From Principal
72-34-450 - Assets Subject To Depreciation – Transfer From Income To Principal Of Portion Of Net Cash Receipts
72-34-451 - Transfer From Income To Principal In Anticipation Of Principal Disbursement
72-34-452 - Payment Of Taxes
72-34-453 - Adjustments Between Principal And Income In Certain Cases