Mont. Code § 72-16-903

Current through the 2023 Regular Session

Section 72-16-903 - Taxable situs of property

For the purpose of the estate tax, the following have taxable situs in this state:

(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.

§ 72-16-903, MCA

En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 27, Ch. 9, Sp. L. May 2000.