Montana § 72-16-606 No Apportionment As Between Temporary Interest And Remainder

Montana Statutes

§ 72-16-606 — No Apportionment As Between Temporary Interest And Remainder

Montana § 72-16-606

Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

Ch. 16ESTATE AND GENERATION-SKIPPING TAXES

Part 6Apportionment of Taxes

This text of Montana § 72-16-606 (No Apportionment As Between Temporary Interest And Remainder) 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. § 72-16-606 (2026).

Text

72-16-606 . No apportionment as between temporary interest and remainder. No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.

Free access — add to your briefcase to read the full text and ask questions with AI

72-16-606 . No apportionment as between temporary interest and remainder. No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.