Montana Statutes
§ 72-16-604 — Equitable Power Of Court To Vary Manner Of Apportionment
Montana § 72-16-604
JurisdictionMontana
Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
Ch. 16ESTATE AND GENERATION-SKIPPING TAXES
Part 6Apportionment of Taxes
This text of Montana § 72-16-604 (Equitable Power Of Court To Vary Manner Of Apportionment) 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. § 72-16-604 (2026).
Text
72-16-604 . Equitable power of court to vary manner of apportionment. If the court finds that it is inequitable to apportion interest and penalties in the manner provided in 72-16-603 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.
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Legislative History
En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(b).
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Repealed§ 72-16-102
Repealed§ 72-16-201
Repealed§ 72-16-202
Repealed§ 72-16-203
Repealed§ 72-16-204
Repealed§ 72-16-205
Repealed§ 72-16-206
RepealedCite This Page — Counsel Stack
Bluebook (online)
Montana § 72-16-604, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/16/72-16-604.