Montana § 72-16-612 - Action By Foreign Representative To Recover Apportioned Tax
Full text of Montana Montana Code Annotated § 72-16-612 — Action By Foreign Representative To Recover Apportioned Tax, with citation guidance and answers to common questions.
§ 72-16-612. Action By Foreign Representative To Recover Apportioned Tax
Action by foreign representative to recover apportioned tax. A personal representative acting in another state or a person required to pay the tax domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax, of an estate tax payable to another state, or of a death duty due by a decedent's estate to another state from a person interested in the estate who is either domiciled in this state or who owns property in this state subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 72-16-612
What does Montana Code Annotated § 72-16-612 cover?
Section 72-16-612 ("Action By Foreign Representative To Recover Apportioned Tax") 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 § 72-16-612?
A common citation format is "Montana Code Annotated § 72-16-612" (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 § 72-16-612 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.