§ 72-16-901 Purpose — liberal construction to effect
§ 72-16-902 Repealed
§ 72-16-903 Taxable situs of property
§ 72-16-904 Estate tax imposed
§ 72-16-905 Estate tax — how computed
§ 72-16-906 Required filing of United States estate tax return
§ 72-16-907 Department to determine tax — rehearing and appeal — rulemaking
§ 72-16-908 Persons liable for tax
§ 72-16-909 When and where tax payable — interest
§ 72-16-910 Extension of time for payment
§ 72-16-911 Tax lien
§ 72-16-912 Collection and deposit of tax
§ 72-16-920 Repealed
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Terms Used In Montana Code > Title 72 > Chapter 16 > Part 9 - Estate Tax

  • 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.
  • Decedent: A deceased person.
  • Grantor: The person who establishes a trust and places property into it.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Personal property: All property that is not real property.
  • Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205
  • Property: means real and personal property. See Montana Code 1-1-205
  • 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
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201