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TITLE 72
CHAPTER 16
Part 6
Montana Code Annotated 2023
TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
Part 6. Apportionment of Taxes
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