Montana § 72-16-1003 - Returns -- Payment
Full text of Montana Montana Code Annotated § 72-16-1003 — Returns -- Payment, with citation guidance and answers to common questions.
§ 72-16-1003. Returns -- Payment
Returns -- payment. (1) A person required to file a return reporting a generation-skipping transfer under federal law shall file a duplicate of the federal return with the department and shall file any other information as the department may require. The return must be filed on or before the last day allowed for filing the federal return. A copy of amended or supplemental federal returns must be submitted to the department at the time it is filed with the internal revenue service. (2) The tax imposed by 72-16-1002 must be paid on or before the deadline for filing the return. The tax must be paid to the department and deposited in the general fund.
Frequently Asked Questions About Montana § 72-16-1003
What does Montana Code Annotated § 72-16-1003 cover?
Section 72-16-1003 ("Returns -- Payment") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 72-16-1003?
A common citation format is "Montana Code Annotated § 72-16-1003" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 72-16-1003 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.