Montana Code 72-16-907. Department to determine tax — rehearing and appeal — rulemaking
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72-16-907. Department to determine tax — rehearing and appeal — rulemaking. (1) (a) The department of revenue shall enter an order determining the state estate tax and the amount due and payable.
Terms Used In Montana Code 72-16-907
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(b)Any person with an interest aggrieved by the department’s determination may appeal the determination to district court.
(2)The department shall adopt rules necessary for the administration and enforcement of this part.