Montana Code Annotated 2023

TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES

Part 6. Apportionment of Taxes

Penalties And Interest Charged To Fiduciary When Caused By Fiduciary's Negligence

72-16-609. Penalties and interest charged to fiduciary when caused by fiduciary's negligence. If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.

History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(c); amd. Sec. 2474, Ch. 56, L. 2009.