72-16-313. Exemptions of spouse and other relatives. (1) The clear value of all property distributed or passing to a decedent's surviving spouse is exempt.
     (2) The clear value of all property distributed or passing to the following is exempt:
     (a) any child or lineal descendant of the decedent. A determination as to establishment of the parent and child relationship or establishment of a person as a lineal descendant must be made in accordance with the rules for determining relationship for purposes of intestate succession under Title 72, chapter 2, part 1.
     (b) any stepchild, as defined in 72-2-613, of the decedent, provided the relationship began on or before the stepchild's 18th birthday.
     (3) The following amounts are exempt:
     (a) property of the clear value of $7,000 transferred to each of the persons who have attained majority described in 72-16-321(1); and
     (b) property of the clear value of $1,000 transferred to each of the persons described in 72-16-321(2).

     History: En. Sec. 4, Ch. 65, L. 1923; re-en. Sec. 10400.4, R.C.M. 1935; amd. Sec. 1, Ch. 105, L. 1953; amd. Sec. 1, Ch. 218, L. 1963; amd. Sec. 1, Ch. 244, L. 1965; amd. Sec. 1, Ch. 343, L. 1969; amd. Sec. 1, Ch. 317, L. 1973; amd. Sec. 1, Ch. 195, L. 1974; amd. Sec. 11, Ch. 263, L. 1975; amd. Sec. 4, Ch. 490, L. 1977; R.C.M. 1947, 91-4414(3), (4), (6); amd. Sec. 1, Ch. 696, L. 1979; amd. Sec. 1, Ch. 202, L. 1981; amd. Sec. 1, Ch. 223, L. 1991; amd. Sec. 81, Ch. 494, L. 1993.