A person liable for payment of the tax imposed under 72-16-1002 shall claim the maximum federal credit allowable for the portion of the state generation-skipping transfer tax paid with respect to property included in a taxable generation-skipping transfer. A person claiming less than the maximum federal credit allowable is liable for the full amount of the tax imposed under 72-16-1002.
Mont. Code Ann. § 72-16-1006
Duty to claim maximum credit
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.