Montana § 72-16-612 Action By Foreign Representative To Recover Apportioned Tax

Montana Statutes

§ 72-16-612 — Action By Foreign Representative To Recover Apportioned Tax

Montana § 72-16-612

Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

Ch. 16ESTATE AND GENERATION-SKIPPING TAXES

Part 6Apportionment of Taxes

This text of Montana § 72-16-612 (Action By Foreign Representative To Recover Apportioned Tax) 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. § 72-16-612 (2026).

Text

72-16-612 . Action by foreign representative to recover apportioned tax. A personal representative acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state, or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct.

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

72-16-612 . Action by foreign representative to recover apportioned tax. A personal representative acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state, or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct.