{"data":{"id":"us-mt/72-16-907","jurisdiction":"us-mt","citation":"72-16-907","heading":"Department to determine tax -- rehearing and appeal -- rulemaking.","body":"(1) (a) The department of revenue shall enter an order determining the state estate tax and the amount due and payable.\n(b) Any person with an interest aggrieved by the department's determination may appeal the determination to district court.\n(2) The department shall adopt rules necessary for the administration and enforcement of this part.","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_0070/0720-0160-0090-0070.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:59:17Z","sha256":"1dcb7c8cb55abe28df43a1303605413816e9c7faace21aafcd7ffcc65779530a","source_id":"us-mt","stale":false,"prev":"us-mt/72-16-906","next":"us-mt/72-16-908"},"notice":"GroundRules: Original legal text. Not legal advice."}