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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
72-16-611. Action to recover apportioned tax -- determination of court prima facie correct
Universal Citation: MT Code § 72-16-611 (2017)
72-16-611. Action to recover apportioned tax -- determination of court prima facie correct. In any action to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this part, the determination of the court in respect thereto made pursuant to 72-16-602 shall be prima facie correct.
History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(d).
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