Montana § 72-16-603 - Tax -- How Apportioned
Full text of Montana Montana Code Annotated § 72-16-603 — Tax -- How Apportioned, with citation guidance and answers to common questions.
§ 72-16-603. Tax -- How Apportioned
Tax -- how apportioned. (1) Except as provided in subsection (3) and unless the will or governing instrument otherwise provides, the tax must be apportioned among all persons interested in the estate. The apportionment is to be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax are to be used for that purpose. (2) If the decedent's will or governing instrument directs a method of apportionment of tax different from the method described in this part, the method described in the will or governing instrument controls. (3) If the liabilities of persons interested in the estate as described in this part differ from those that result under the federal estate tax law, the liabilities imposed by the federal law control and the balance of this part applies as if the resulting liabilities had been prescribed in this part.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 72-16-603
What does Montana Code Annotated § 72-16-603 cover?
Section 72-16-603 ("Tax -- How Apportioned") 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 § 72-16-603?
A common citation format is "Montana Code Annotated § 72-16-603" (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 § 72-16-603 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.