Montana Code Annotated 2009

Clickable Image


     72-16-904. Estate tax imposed. An estate tax is imposed upon the transfer of the estate of every decedent leaving an estate that is subject to the federal estate tax imposed by the United States of America under the applicable provisions of the Internal Revenue Code and that has, in whole or in part, a taxable situs in this state.

     History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 28, Ch. 9, Sp. L. May 2000.

Previous Section MCA Contents Part Contents Search Help Next Section