Montana Statutes
§ 72-16-1004 — Liability For Tax -- Interest On Delinquent Tax
Montana·Title 72 ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS·Ch. 16 ESTATE AND GENERATION-SKIPPING TAXES·Part 10 Generation-Skipping Transfer Tax
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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Montana § 72-16-1004 (Liability For Tax -- Interest On Delinquent Tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. Sec. 4, Ch. 273, L. 1991.
Nearby Sections
15
§ 72-16-1001
Definitions§ 72-16-1002
Imposition Of Tax§ 72-16-1003
Returns -- Payment§ 72-16-1004
Liability For Tax -- Interest On Delinquent Tax§ 72-16-1005
Tax Lien§ 72-16-1006
Duty To Claim Maximum Credit§ 72-16-1007
Rulemaking§ 72-16-101
Repealed§ 72-16-102
Repealed§ 72-16-201
Repealed§ 72-16-202
Repealed§ 72-16-203
Repealed§ 72-16-204
Repealed§ 72-16-205
Repealed§ 72-16-206
Repealed