Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.35 - INHERITANCE AND ESTATE TAX
Subchapter 42.35.2 - Property Transfers Subject to Tax
- Rule 42.35.201 - PROPERTY SUBJECT TO TAX (REPEALED)
- Rule 42.35.202 - PROPERTY OF RESIDENT OWNERS (REPEALED)
- Rule 42.35.203 - PROPERTY OF NONRESIDENT OWNERS (REPEALED)
- Rule 42.35.204 - EXCEPTIONS (REPEALED)
- Rule 42.35.205 through 42.35.210 - Reserved
- Rule 42.35.211 - TRANSFERS IN CONTEMPLATION OF DEATH (REPEALED)
- Rule 42.35.212 - BURDEN OF PROOF (REPEALED)
- Rule 42.35.213 - GIFTS (REPEALED)
- Rule 42.35.214 - DETERMINATION OF TRANSFEROR'S INTENT (REPEALED)
- Rule 42.35.215 through 42.35.220 - Reserved
- Rule 42.35.221 - TRANSFERS UNDER POWER OF APPOINTMENT (REPEALED)
- Rule 42.35.222 - LIABILITY FOR TAX (REPEALED)
- Rule 42.35.223 through 42.35.230 - Reserved
- Rule 42.35.231 - TRANSFER OF JOINT INTEREST PROPERTY (REPEALED)
- Rule 42.35.232 - TREATMENT WHEN DEATH OCCURRED PRIOR TO JULY 1, 1977 (REPEALED)
- Rule 42.35.233 - TREATMENT WHEN DEATH OCCURRED ON OR AFTER JULY 1, 1977 , AND PRIOR TO JULY 1, 1979 (REPEALED)
- Rule 42.35.234 - TREATMENT WHEN DEATH OCCURRED ON OR AFTER JULY 1, 1979 (REPEALED)
- Rule 42.35.235 through 42.35.240 - Reserved
- Rule 42.35.241 - TRANSFER OF INSURANCE PROCEEDS (REPEALED)
- Rule 42.35.242 - DEBTS SATISFIED BY INSURANCE PROCEEDS (REPEALED)
- Rule 42.35.243 - EFFECT OF MAKING PROCEEDS PAYABLE TO DIFFERENT TRANSFEREES (REPEALED)
- Rule 42.35.244 - ANNUITY PROCEEDS AND MATURED ENDOWMENTS (REPEALED)
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