{"data":{"id":"us-mt/72-16-903","jurisdiction":"us-mt","citation":"72-16-903","heading":"Taxable situs of property.","body":"For the purpose of the estate tax, the following have taxable situs in this state:\n(1) real property located in this state;\n(2) tangible personal property located in this state; and\n(3) intangible personal property owned by a resident regardless of where it is located.","path":["TITLE 72. ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS","CHAPTER 16. ESTATE AND GENERATION-SKIPPING TAXES","Part 9. Estate Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0720/chapter_0160/part_0090/section_0030/0720-0160-0090-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:17Z","sha256":"f349fb97c42bc77cd19b0ac3b2fe82dcd08546916ecb07867dd158f72bd937f9","source_id":"us-mt","stale":false,"prev":"us-mt/72-16-902","next":"us-mt/72-16-904"},"notice":"GroundRules: Original legal text. Not legal advice."}