{"data":{"id":"us-mt/15-30-2153","jurisdiction":"us-mt","citation":"15-30-2153","heading":"Determination of tax of estates and trusts.","body":"The amount of tax is determined from Montana taxable income of an estate or trust as adjusted in 15-30-2120 by applying the rates contained in 15-30-2103 or, if applicable, the rate contained in 15-30-3704. Credits allowed to individuals under Title 15, chapter 30, also apply to estates and trusts when applicable.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 21. Rate and General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0530/0150-0300-0210-0530.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:15Z","sha256":"870225092eea3be3ccc57134622bab103b0fcab3a65126c2d569cdd61bf25039","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2152","next":"us-mt/15-30-2154"},"notice":"GroundRules: Original legal text. Not legal advice."}