{"data":{"id":"us-mt/72-16-906","jurisdiction":"us-mt","citation":"72-16-906","heading":"Required filing of United States estate tax return.","body":"The personal representative or domiciliary foreign personal representative of the estate of any decedent who died prior to January 1, 2005, and whose estate is required to file a United States estate tax return shall file a duplicate of the United States estate tax return with the department of revenue.","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_0060/0720-0160-0090-0060.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:17Z","sha256":"29fd4c02052ec49ebdfdfd7c6b8ebe4cafe7be2547f64d0bf32bea675bf30ee3","source_id":"us-mt","stale":false,"prev":"us-mt/72-16-905","next":"us-mt/72-16-907"},"notice":"GroundRules: Original legal text. Not legal advice."}