Mont. Code Ann. § 72-16-907
Department to determine tax -- rehearing and appeal -- rulemaking
En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 30, Ch. 9, Sp. L. May 2000.
(1)
- (a) The department of revenue shall enter an order determining the state estate tax and the amount due and payable.
- (b) Any person with an interest aggrieved by the department's determination may appeal the determination to district court.
- (2) The department shall adopt rules necessary for the administration and enforcement of this part.
History: En. Sec. 2, Ch. 48, Ex. L. 1933; re-en. Sec. 10400.3a, R.C.M. 1935; amd. Sec. 1, Ch. 360, L. 1969; amd. Sec. 1, Ch. 28, L. 1971; amd. Sec. 12, Ch. 365, L. 1974; R.C.M. 1947, 91-4411(part); amd. Sec. 30, Ch. 9, Sp. L. May 2000.