1. MCA Contents
  2. TITLE 72
  3. CHAPTER 16
  4. Part 6
  5. 72-16-611 Action to recover apportioned tax -- determination of court prima facie correct

Montana Code Annotated 2023

TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES

Part 6. Apportionment of Taxes

Action To Recover Apportioned Tax -- Determination Of Court Prima Facie Correct

72-16-611. Action to recover apportioned tax -- determination of court prima facie correct. In any action to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this part, the determination of the court in respect thereto made pursuant to 72-16-602 shall be prima facie correct.

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