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2017 Montana Code Annotated
TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
Part 6. Apportionment of Taxes
72-16-604. Equitable power of court to vary manner of apportionment
Universal Citation: MT Code § 72-16-604 (2017)
72-16-604. Equitable power of court to vary manner of apportionment. If the court finds that it is inequitable to apportion interest and penalties in the manner provided in 72-16-603 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.
History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(b).
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