{"data":{"id":"us-mt/72-16-604","jurisdiction":"us-mt","citation":"72-16-604","heading":"Equitable power of court to vary manner of apportionment.","body":"If the court finds that it is inequitable to apportion interest and penalties in the manner provided in 72-16-603 because of special circumstances, it may direct apportionment thereof in the manner it finds equitable.","path":["TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS","CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES","Part 6. Apportionment of Taxes"],"source_url":"https://mca.legmt.gov/bills/mca/title_0720/chapter_0160/part_0060/section_0040/0720-0160-0060-0040.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:17Z","sha256":"ee98a850bb9b737765724f141b1f5c13022482ca967ce84a10cc53963c7f510d","source_id":"us-mt","stale":false,"prev":"us-mt/72-16-603","next":"us-mt/72-16-605"},"notice":"GroundRules: Original legal text. Not legal advice."}