Montana Code Annotated 1997

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TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
CHAPTER 16. INHERITANCE AND ESTATE TAXES

Part 10. Generation-Skipping Transfer Tax

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72-16-1001. Definitions.
72-16-1002. Imposition of tax.
72-16-1003. Returns -- payment.
72-16-1004. Liability for tax -- interest on delinquent tax.
72-16-1005. Tax lien.
72-16-1006. Duty to claim maximum credit.
72-16-1007. Applicability of other taxes -- rulemaking.