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Mont. Code Ann. § 72-16-903

Taxable situs of property

En

For the purpose of the estate tax, the following have taxable situs in this state:

(1) real property located in this state;

(2) tangible personal property located in this state; and

(3) intangible personal property owned by a resident regardless of where it is located.

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.