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Home » US Law » 2022 Montana Code Annotated » Title 72. Estates, Trusts, and Fiduciary Relationships » Chapter 16. Estate and Generation-Skipping Taxes » Part 5. Joint Tenancies and Life Estates Determination of Tax -- Termination

72-16-501. Interest of decedent terminated upon death

72-16-501. Interest of decedent terminated upon death. The interest of the decedent in property held in joint tenancy terminates upon death. History: En. 91-4471 by Sec. 2, Ch. 409, L. 1977; R.C.M. 1947, 91-4471(2); amd. Sec. 2472, Ch. 56, L. 2009.

72-16-502. Definition of decedent

72-16-502. Definition of decedent. For the purposes of this part, a decedent is one who dies leaving no property that requires the appointment of a personal representative and who: (1) was the owner of a life estate that terminated at death; or (2) was the owner of property with another or others as a joint tenant with right […]

72-16-504. Repealed

72-16-504. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000. History: En. 91-4472 by Sec. 3, Ch. 409, L. 1977; R.C.M. 1947, 91-4472.

72-16-505. Repealed

72-16-505. Repealed. Sec. 36, Ch. 9, Sp. L. May 2000. History: En. 91-4473 by Sec. 4, Ch. 409, L. 1977; R.C.M. 1947, 91-4473.