Montana § 72-16-606 - No Apportionment As Between Temporary Interest And Remainder
Full text of Montana Montana Code Annotated § 72-16-606 — No Apportionment As Between Temporary Interest And Remainder, with citation guidance and answers to common questions.
§ 72-16-606. No Apportionment As Between Temporary Interest And Remainder
No apportionment as between temporary interest and remainder. No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 72-16-606
What does Montana Code Annotated § 72-16-606 cover?
Section 72-16-606 ("No Apportionment As Between Temporary Interest And Remainder") 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 § 72-16-606?
A common citation format is "Montana Code Annotated § 72-16-606" (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 § 72-16-606 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.