Montana § 72-16-608 Powers Of Personal Representative In Relation To Satisfaction Of Tax Liability

Montana Statutes

§ 72-16-608 — Powers Of Personal Representative In Relation To Satisfaction Of Tax Liability

Montana § 72-16-608

Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

Ch. 16ESTATE AND GENERATION-SKIPPING TAXES

Part 6Apportionment of Taxes

This text of Montana § 72-16-608 (Powers Of Personal Representative In Relation To Satisfaction Of Tax Liability) 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. § 72-16-608 (2026).

Text

72-16-608 . Powers of personal representative in relation to satisfaction of tax liability.

(1)The personal representative or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to the person, the amount of tax attributable to the person's interest.

(2)If the property in possession of the personal representative or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative or other person required to pay the tax may recover the deficiency from the person interested in the estate.

(3)If the

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72-16-608 . Powers of personal representative in relation to satisfaction of tax liability. (1) The personal representative or other person in possession of the property of the decedent required to pay the tax may withhold from any property distributable to any person interested in the estate, upon its distribution to the person, the amount of tax attributable to the person's interest.
(2) If the property in possession of the personal representative or other person required to pay the tax and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative or other person required to pay the tax may recover the deficiency from the person interested in the estate.
(3) If the property is not in the possession of the personal representative or the other person required to pay the tax, the personal representative or the other person required to pay the tax may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this part.