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TITLE 72
CHAPTER 16
Part 9
Montana Code Annotated 2023
TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
Part 9. Estate Tax
72-16-901
Purpose -- liberal construction to effect
72-16-902
Repealed
72-16-903
Taxable situs of property
72-16-904
Estate tax imposed
72-16-905
Estate tax -- how computed
72-16-906
Required filing of United States estate tax return
72-16-907
Department to determine tax -- rehearing and appeal -- rulemaking
72-16-908
Persons liable for tax
72-16-909
When and where tax payable -- interest
72-16-910
Extension of time for payment
72-16-911
Tax lien
72-16-912
Collection and deposit of tax
72-16-913
through 72-16-919 reserved
72-16-920
Repealed