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2019 Montana Code Annotated
Title 72. Estates, Trusts, and Fiduciary Relationships
Chapter 16. Estate and Generation-Skipping Taxes
Part 9. Estate Tax
72-16-912. Collection and deposit of tax
Universal Citation: MT Code § 72-16-912 (2019)
72-16-912. Collection and deposit of tax. The tax imposed by this part must be collected by the department of revenue for deposit with the state treasurer.
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. 187, Ch. 574, L. 2001.
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