Montana § 72-16-907 Department To Determine Tax -- Rehearing And Appeal -- Rulemaking

Montana Statutes

§ 72-16-907 — Department To Determine Tax -- Rehearing And Appeal -- Rulemaking

Montana·Title 72 ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS·Ch. 16 ESTATE AND GENERATION-SKIPPING TAXES·Part 9 Estate Tax

72-16-907 . Department to determine tax -- rehearing and appeal -- rulemaking.

(1)(a) The department of revenue shall enter an order determining the state estate tax and the amount due and payable.

(b)Any person with an interest aggrieved by the department's determination may appeal the determination to district court.

(2)The department shall adopt rules necessary for the administration and enforcement of this part.

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72-16-907 . Department to determine tax -- rehearing and appeal -- rulemaking. (1) (a) The department of revenue shall enter an order determining the state estate tax and the amount due and payable.
(b) Any person with an interest aggrieved by the department's determination may appeal the determination to district court.
(2) The department shall adopt rules necessary for the administration and enforcement of this part.

Montana § 72-16-907 (Department To Determine Tax -- Rehearing And Appeal -- Rulemaking) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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. 30, Ch. 9, Sp. L. May 2000.