TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES

Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination

Interest Of Decedent Terminated Upon Death

72-16-501. Interest of decedent terminated upon death. The interest of the decedent in property held in joint tenancy terminates upon death.

History: En. 91-4471 by Sec. 2, Ch. 409, L. 1977; R.C.M. 1947, 91-4471(2); amd. Sec. 2472, Ch. 56, L. 2009.