1. MCA Contents
  2. TITLE 72
  3. CHAPTER 16
  4. Part 5
  5. 72-16-502 Definition of decedent

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

Definition Of Decedent

72-16-502. Definition of decedent. For the purposes of this part, a decedent is one who dies leaving no property that requires the appointment of a personal representative and who:

(1) was the owner of a life estate that terminated at death; or

(2) was the owner of property with another or others as a joint tenant with right of survivorship and not as a tenant in common.

History: En. 91-4470 by Sec. 1, Ch. 409, L. 1977; R.C.M. 1947, 91-4470; amd. Sec. 1, Ch. 391, L. 1995; amd. Sec. 1, Ch. 113, L. 1999; amd. Sec. 25, Ch. 9, Sp. L. May 2000.