{"data":{"id":"us-mt/72-16-1004","jurisdiction":"us-mt","citation":"72-16-1004","heading":"Liability for tax -- interest on delinquent tax.","body":"The person liable for payment of the federal generation-skipping transfer tax is liable for the tax imposed under 72-16-1002. If the tax imposed by 72-16-1002 is not paid within the time established in 72-16-1003, the tax is delinquent and draws interest at the rate of 10% a year.","path":["TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS","CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES","Part 10. Generation-Skipping Transfer Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0720/chapter_0160/part_0100/section_0040/0720-0160-0100-0040.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:18Z","sha256":"3c887cde7f04675cdbe2d1361d3e17e355a247e2e8ffc7d55a37e17900dc4cbc","source_id":"us-mt","stale":false,"prev":"us-mt/72-16-1003","next":"us-mt/72-16-1005"},"notice":"GroundRules: Original legal text. Not legal advice."}