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Mont. Code Ann. § 72-16-906

Required filing of United States estate tax return

En

The personal representative or domiciliary foreign personal representative of the estate of any decedent who died prior to January 1, 2005, and whose estate is required to file a United States estate tax return shall file a duplicate of the United States estate tax return with the department of revenue.

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.