Montana § 72-16-1004 Liability For Tax -- Interest On Delinquent Tax

Montana Statutes

§ 72-16-1004 — Liability For Tax -- Interest On Delinquent Tax

Montana § 72-16-1004

Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

Ch. 16ESTATE AND GENERATION-SKIPPING TAXES

Part 10Generation-Skipping Transfer Tax

This text of Montana § 72-16-1004 (Liability For Tax -- Interest On Delinquent Tax) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 72-16-1004 (2026).

Text

72-16-1004 . Liability for tax -- interest on delinquent tax. The person liable for payment of the federal generation-skipping transfer tax is liable for the tax imposed under 72-16-1002 . If the tax imposed by 72-16-1002 is not paid within the time established in 72-16-1003 , the tax is delinquent and draws interest at the rate of 10% a year.

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