Montana Code 72-3-1006. Certificate
72-3-1006. Certificate. (1) In probate proceedings under this code requiring the filing of a duplicate United States estate tax return with the department of revenue pursuant to 72-16-906, a final distribution to successors may not be made and petitions may not be granted under 72-3-1001, 72-3-1002, 72-3-1003, or 72-3-1004, unless there has been filed with the clerk:
Terms Used In Montana Code 72-3-1006
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Probate: Proving a will
- United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
(a)a certificate from the department of revenue stating that any estate tax due on the assets of the estate has been paid or that no tax is payable; or
(b)an agreement with the department of revenue for extension of time for payment of estate taxes.
(2)This section does not prohibit a partial distribution that may become necessary in the course of administration.