Montana § 72-16-901 Purpose -- Liberal Construction To Effect

Montana Statutes

§ 72-16-901 — Purpose -- Liberal Construction To Effect

Montana § 72-16-901

Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

Ch. 16ESTATE AND GENERATION-SKIPPING TAXES

Part 9Estate Tax

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Bluebook

Mont. Code Ann. § 72-16-901 (2026).

Text

72-16-901 . Purpose -- liberal construction to effect. It is hereby declared to be the intent and purpose of this part to obtain for this state the benefit of the credit allowed under the provisions of the Internal Revenue Code, to the extent that this state may be entitled by the provisions of said act, by imposing additional taxes, and the same shall be liberally construed to effect this purpose.

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72-16-901 . Purpose -- liberal construction to effect. It is hereby declared to be the intent and purpose of this part to obtain for this state the benefit of the credit allowed under the provisions of the Internal Revenue Code, to the extent that this state may be entitled by the provisions of said act, by imposing additional taxes, and the same shall be liberally construed to effect this purpose.

Legislative History

En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(g).