{"data":{"id":"us-mt/72-16-502","jurisdiction":"us-mt","citation":"72-16-502","heading":"Definition of decedent.","body":"For the purposes of this part, a decedent is one who dies leaving no property that requires the appointment of a personal representative and who:\n(1) was the owner of a life estate that terminated at death; or\n(2) was the owner of property with another or others as a joint tenant with right of survivorship and not as a tenant in common.","path":["TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS","CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES","Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination"],"source_url":"https://mca.legmt.gov/bills/mca/title_0720/chapter_0160/part_0050/section_0020/0720-0160-0050-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:17Z","sha256":"af4ac39114e943c179fbcabdddac105b2580c9b059f74f5deda76b5085bbac61","source_id":"us-mt","stale":false,"prev":"us-mt/72-16-501","next":"us-mt/72-16-503"},"notice":"GroundRules: Original legal text. Not legal advice."}