Part
Apportionment of Taxes
- Mont. Code Ann. § 72-16-601— Definitions
- Mont. Code Ann. § 72-16-602— Authority of court of administration to determine apportionment
- Mont. Code Ann. § 72-16-603— Tax -- how apportioned
- Mont. Code Ann. § 72-16-604— Equitable power of court to vary manner of apportionment
- Mont. Code Ann. § 72-16-605— Distribution prior to apportionment -- bond required
- Mont. Code Ann. § 72-16-606— No apportionment as between temporary interest and remainder
- Mont. Code Ann. § 72-16-607— Allowance for exemptions, deductions, and credits
- Mont. Code Ann. § 72-16-608— Powers of personal representative in relation to satisfaction of tax liability
- Mont. Code Ann. § 72-16-609— Penalties and interest charged to fiduciary when caused by fiduciary's negligence
- Mont. Code Ann. § 72-16-610— Action to recover apportioned tax -- limitations on duty to initiate -- uncollectibility
- Mont. Code Ann. § 72-16-611— Action to recover apportioned tax -- determination of court prima facie correct
- Mont. Code Ann. § 72-16-612— Action by foreign representative to recover apportioned tax