REVENUE
42.36 - inheritance and estate tax
42.36.101
taxable value
42.36.102
primary rates
42.36.103
terminology
42.36.104
credit allowance
42.36.105
tax credit
42.36.201
general exemptions
42.36.202
totally exempt transfers
42.36.203
exemption for tangible personal property outside montana
42.36.204
exemption for intangible personal property of nonresidents
42.36.205
treatment of property with situs both within and outside montana
42.36.211
application of exemptions
42.36.212
exemption amounts
42.36.213
exemption amounts on or after july 1, 1965 , and prior to july 1, 1969
42.36.214
exemption amounts on or after july 1, 1969 , and prior to july 1, 1974
42.36.215
exemption amounts on july 1, 1974 , and prior to july 1, 1977
42.36.216
exemption amounts on or after july 1, 1977 , and prior to january 1, 1979
42.36.217
exemption amounts on or after january 1, 1979
42.36.218
exemption amounts on or after january 1, 1981
42.36.301
due date -- lien
42.36.311
deferral of tax
42.36.312
request for deferral -- form
42.36.313
time for making request
42.36.314
length of deferral -- conditions
42.36.315
interest on deferred payments
42.36.401
submission of documents
42.36.402
information requests by department
42.36.403
inventory and appraisal
42.36.404
description of nonspecified property
42.36.405
description of real estate
42.36.406
description of stocks and bonds
42.36.407
description of promissory notes
42.36.408
description of contracts
42.36.501
submission of documents
42.36.502
information requests by department
42.36.601
time and manner of election
42.36.602
treatment of deficiencies
42.36.603
protective election