{"data":{"id":"us-mt/72-16-1006","jurisdiction":"us-mt","citation":"72-16-1006","heading":"Duty to claim maximum credit.","body":"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.","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_0060/0720-0160-0100-0060.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:18Z","sha256":"0b2fe74c3f21e01ae279d25e9f4b4b084bdc81a5fb93085872db071de8f87764","source_id":"us-mt","stale":false,"prev":"us-mt/72-16-1005","next":"us-mt/72-16-1007"},"notice":"GroundRules: Original legal text. Not legal advice."}