§ 72-16-502 — Definition Of Decedent

Montana § 72-16-502

• Jurisdiction: 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

Text

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.

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.