Montana Code Annotated 2023

TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES

Part 6. Apportionment of Taxes

Distribution Prior To Apportionment -- Bond Required

72-16-605. Distribution prior to apportionment -- bond required. If property held by the personal representative is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the personal representative.

History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(4)(b).