Montana Code 72-16-906. Required filing of United States estate tax return
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72-16-906. Required filing of United States estate tax return. The personal representative or domiciliary foreign personal representative of the estate of any decedent who died prior to January 1, 2005, and whose estate is required to file a United States estate tax return shall file a duplicate of the United States estate tax return with the department of revenue.
Terms Used In Montana Code 72-16-906
- Decedent: A deceased person.
- United States: includes the District of Columbia and the territories. See Montana Code 1-1-201