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Rule Chapter: 42.36
Chapter Title: INHERITANCE AND ESTATE TAX
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42.36 : INHERITANCE AND ESTATE TAX

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Rule No. Rule Title Latest
Version		 Effective
Date
Subchapter 1
Tax Rates
42.36.101 TAXABLE VALUE REP 12/12/2003
42.36.102 PRIMARY RATES REP 12/12/2003
42.36.103 TERMINOLOGY REP 12/12/2003
42.36.104 CREDIT ALLOWANCE REP 12/12/2003
42.36.105 TAX CREDIT REP 12/12/2003
Subchapter 2
Exemptions
42.36.201 GENERAL EXEMPTIONS REP 12/12/2003
42.36.202 TOTALLY EXEMPT TRANSFERS REP 12/12/2003
42.36.203 EXEMPTION FOR TANGIBLE PERSONAL PROPERTY OUTSIDE MONTANA REP 12/12/2003
42.36.204 EXEMPTION FOR INTANGIBLE PERSONAL PROPERTY OF NONRESIDENTS REP 12/12/2003
42.36.205 TREATMENT OF PROPERTY WITH SITUS BOTH WITHIN AND OUTSIDE MONTANA REP 12/12/2003
Rules 42.36.206 through 42.36.210 reserved
42.36.211 APPLICATION OF EXEMPTIONS REP 12/12/2003
42.36.212 EXEMPTION AMOUNTS REP 12/12/2003
42.36.213 EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1965 , AND PRIOR TO JULY 1, 1969 REP 4/26/1996
42.36.214 EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1969 , AND PRIOR TO JULY 1, 1974 REP 4/26/1996
42.36.215 EXEMPTION AMOUNTS ON JULY 1, 1974 , AND PRIOR TO JULY 1, 1977 REP 4/26/1996
42.36.216 EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1977 , AND PRIOR TO JANUARY 1, 1979 REP 4/26/1996
42.36.217 EXEMPTION AMOUNTS ON OR AFTER JANUARY 1, 1979 REP 4/26/1996
42.36.218 EXEMPTION AMOUNTS ON OR AFTER JANUARY 1, 1981 REP 4/26/1996
Subchapter 3
Payment of Tax
42.36.301 DUE DATE -- LIEN REP 12/12/2003
Rules 42.36.302 through 42.36.310 reserved
42.36.311 DEFERRAL OF TAX REP 12/12/2003
42.36.312 REQUEST FOR DEFERRAL -- FORM REP 12/12/2003
42.36.313 TIME FOR MAKING REQUEST REP 12/12/2003
42.36.314 LENGTH OF DEFERRAL -- CONDITIONS REP 12/12/2003
42.36.315 INTEREST ON DEFERRED PAYMENTS REP 12/12/2003
Subchapter 4
Procedure for Probate Estates
42.36.401 SUBMISSION OF DOCUMENTS REP 12/12/2003
42.36.402 INFORMATION REQUESTS BY DEPARTMENT REP 12/12/2003
42.36.403 INVENTORY AND APPRAISAL REP 12/12/2003
42.36.404 DESCRIPTION OF NONSPECIFIED PROPERTY REP 12/12/2003
42.36.405 DESCRIPTION OF REAL ESTATE REP 12/12/2003
42.36.406 DESCRIPTION OF STOCKS AND BONDS REP 12/12/2003
42.36.407 DESCRIPTION OF PROMISSORY NOTES REP 12/12/2003
42.36.408 DESCRIPTION OF CONTRACTS REP 12/12/2003
Subchapter 5
Procedure for Nonprobate Estates
42.36.501 SUBMISSION OF DOCUMENTS REP 12/12/2003
42.36.502 INFORMATION REQUESTS BY DEPARTMENT REP 12/12/2003
Subchapter 6
Deferred Payment - Closely Held Business Interest
42.36.601 TIME AND MANNER OF ELECTION REP 12/12/2003
42.36.602 TREATMENT OF DEFICIENCIES REP 12/12/2003
42.36.603 PROTECTIVE ELECTION REP 12/12/2003
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