Mont. Code § 72-16-1006
Current through the 2023 Regular Session
A person liable for payment of the tax imposed under 72-16-1002 shall claim the maximum federal credit allowable for the portion of the state generation-skipping transfer tax paid with respect to property included in a taxable generation-skipping transfer. A person claiming less than the maximum federal credit allowable is liable for the full amount of the tax imposed under 72-16-1002.
§ 72-16-1006, MCA