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Current as of January 01, 2024 | Updated by Findlaw Staff
(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:
(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.
Cite this article: FindLaw.com - Montana Title 72. Estates, Trusts, and Fiduciary Relationships § 72-3-1006. Certificate - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-72-estates-trusts-and-fiduciary-relationships/mt-st-72-3-1006/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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