§ 72-16-601 Definitions
§ 72-16-602 Authority of court of administration to determine apportionment
§ 72-16-603 Tax — how apportioned
§ 72-16-604 Equitable power of court to vary manner of apportionment
§ 72-16-605 Distribution prior to apportionment — bond required
§ 72-16-606 No apportionment as between temporary interest and remainder
§ 72-16-607 Allowance for exemptions, deductions, and credits
§ 72-16-608 Powers of personal representative in relation to satisfaction of tax liability
§ 72-16-609 Penalties and interest charged to fiduciary when caused by fiduciary’s negligence
§ 72-16-610 Action to recover apportioned tax — limitations on duty to initiate — uncollectibility
§ 72-16-611 Action to recover apportioned tax — determination of court prima facie correct
§ 72-16-612 Action by foreign representative to recover apportioned tax
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Terms Used In Montana Code > Title 72 > Chapter 16 > Part 6 - Apportionment of Taxes

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Devise: To gift property by will.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Fiduciary: A trustee, executor, or administrator.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Property: means real and personal property. See Montana Code 1-1-205
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Venue: The geographical location in which a case is tried.