Montana Code 72-16-903. Taxable situs of property
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72-16-903. Taxable situs of property. For the purpose of the estate tax, the following have taxable situs in this state:
Terms Used In Montana Code 72-16-903
- 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
(1)real property located in this state;
(2)tangible personal property located in this state; and
(3)intangible personal property owned by a resident regardless of where it is located.