Montana Code Annotated 1995

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

Part 9. Estate Tax

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72-16-901. Purpose -- liberal construction to effect.
72-16-902. Applicability of other tax provisions.
72-16-903. Taxable situs of property.
72-16-904. Estate tax imposed.
72-16-905. Estate tax -- how computed.
72-16-906. Required filings.
72-16-907. Department to determine tax -- rehearing and appeal.
72-16-908. Persons liable for tax.
72-16-909. When and where tax payable -- interest.
72-16-910. Extension of time for payment.
72-16-911. Tax lien.
72-16-912. Collection and deposit of tax.