Montana Code Annotated 2001
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TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES


Part 6. Apportionment of Taxes

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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.