{"data":{"id":"us-mt/72-16-904","jurisdiction":"us-mt","citation":"72-16-904","heading":"Estate tax imposed.","body":"An estate tax is imposed upon the transfer of the estate of every decedent leaving an estate that is subject to the federal estate tax imposed by the United States of America under the applicable provisions of the Internal Revenue Code and that has, in whole or in part, a taxable situs in this state.","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_0040/0720-0160-0090-0040.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:17Z","sha256":"261ab31cae76750f1ed50ee6522e9ccad2569706cbc1441d13cc8229d6f49d92","source_id":"us-mt","stale":false,"prev":"us-mt/72-16-903","next":"us-mt/72-16-905"},"notice":"GroundRules: Original legal text. Not legal advice."}