1. MCA Contents
  2. TITLE 72
  3. CHAPTER 16
  4. Part 9
  5. 72-16-906 Required filing of United States estate tax return

Montana Code Annotated 2023

TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES

Part 9. Estate Tax

Required Filing Of United States Estate Tax Return

72-16-906. Required filing of United States estate tax return. The personal representative or domiciliary foreign personal representative of the estate of any decedent who died prior to January 1, 2005, and whose estate is required to file a United States estate tax return shall file a duplicate of the United States estate tax return with the department of revenue.

History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 29, Ch. 6, L. 1979; amd. Sec. 28, Ch. 582, L. 1989; amd. Sec. 6, Ch. 68, L. 2003; amd. Sec. 4, Ch. 513, L. 2005.