Montana Statutes
§ 72-16-502 — Definition Of Decedent
Montana·Title 72 ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS·Ch. 16 ESTATE AND GENERATION-SKIPPING TAXES·Part 5 Joint Tenancies and Life Estates Determination of Tax -- Termination
72-16-502 . Definition of decedent. For the purposes of this part, a decedent is one who dies leaving no property that requires the appointment of a personal representative and who:
(1)was the owner of a life estate that terminated at death; or
(2)was the owner of property with another or others as a joint tenant with right of survivorship and not as a tenant in common.
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Legislative History
En. 91-4470 by Sec. 1, Ch. 409, L. 1977; R.C.M. 1947, 91-4470; amd. Sec. 1, Ch. 391, L. 1995; amd. Sec. 1, Ch. 113, L. 1999; amd. Sec. 25, Ch. 9, Sp. L. May 2000.
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Repealed§ 72-16-102
Repealed§ 72-16-201
Repealed§ 72-16-202
Repealed§ 72-16-203
Repealed§ 72-16-204
Repealed§ 72-16-205
Repealed§ 72-16-206
Repealed