72-16-903 . Taxable situs of property. For the purpose of the estate tax, the following have taxable situs in this state: (1) real property located in this state; (2) tangible personal property located in this state; and (3) intangible personal property owned by a resident regardless of where it is located.
‹ Prev All Montana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.