Montana Code Annotated 1997

SearchMCA Contents

Table of Contents


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

Part 6. Apportionment of Taxes

Back Up One Level in Table of Contents


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 his 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.