15-30-2153. Determination of tax of estates and trusts, MCA
  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 30
  4. Part 21
  5. 15-30-2153 Determination of tax of estates and trusts

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 21. Rate and General Provisions

Determination Of Tax Of Estates And Trusts

15-30-2153. Determination of tax of estates and trusts. The amount of tax is determined from Montana taxable income of an estate or trust as adjusted in 15-30-2120 by applying the rates contained in 15-30-2103 or, if applicable, the rate contained in 15-30-3704. Credits allowed to individuals under Title 15, chapter 30, also apply to estates and trusts when applicable.

History: En. Sec. 3(3), Ch. 260, L. 1983; amd. Sec. 11, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); Sec. 15-30-137, MCA 2007; redes. 15-30-2153 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 6, Ch. 458, L. 2021; amd. Sec. 13, Ch. 503, L. 2021.