2017 Montana Code Annotated
TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS
CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES
Part 9. Estate Tax
72-16-906. Required filing of United States estate tax return

Universal Citation: MT Code § 72-16-906 (2017)

72-16-906. Required filing of United States estate tax return. 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.

History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 29, Ch. 6, L. 1979; amd. Sec. 28, Ch. 582, L. 1989; amd. Sec. 6, Ch. 68, L. 2003; amd. Sec. 4, Ch. 513, L. 2005.

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