72-16-317. Credit allowance on inheritance taxes paid to other states. The tax imposed by this part and part 9 shall, as to a resident of the state of Montana who died domiciled in Montana, be credited with the amount of any valid inheritance, estate, legacy, or succession taxes actually paid to any state or territory of the United States (other than the state of Montana) or to the District of Columbia. However, the amount to be so credited shall in no event exceed that amount which the resident decedent was taxed on that property in Montana.

     History: En. Sec. 1, Ch. 236, L. 1943; R.C.M. 1947, 91-4412.