Montana Statutes
§ 72-16-904 — Estate Tax Imposed
Montana § 72-16-904
JurisdictionMontana
Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
Ch. 16ESTATE AND GENERATION-SKIPPING TAXES
Part 9Estate Tax
This text of Montana § 72-16-904 (Estate Tax Imposed) 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. § 72-16-904 (2026).
Text
72-16-904 . Estate tax imposed. An estate tax is imposed upon the transfer of the estate of every decedent leaving an estate that is subject to the federal estate tax imposed by the United States of America under the applicable provisions of the Internal Revenue Code and that has, in whole or in part, a taxable situs in this state.
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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(part); amd. Sec. 28, Ch. 9, Sp. L. May 2000.
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Repealed§ 72-16-102
Repealed§ 72-16-201
Repealed§ 72-16-202
Repealed§ 72-16-203
Repealed§ 72-16-204
Repealed§ 72-16-205
Repealed§ 72-16-206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 § 72-16-904, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/16/72-16-904.