Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.35 - INHERITANCE AND ESTATE TAX
Subchapter 42.35.3 - Imposition of Inheritance Tax
- Rule 42.35.301 - TIME OF IMPOSITION (REPEALED)
- Rule 42.35.302 - TRANSFER DATES (REPEALED)
- Rule 42.35.303 through 42.35.310 - Reserved
- Rule 42.35.311 - VALUATION OF PROPERTY (REPEALED)
- Rule 42.35.312 - DETERMINATION OF CLEAR MARKET VALUE (REPEALED)
- Rule 42.35.313 - FUNERAL EXPENSES (REPEALED)
- Rule 42.35.314 - EXPENSES OF LAST ILLNESS (REPEALED)
- Rule 42.35.315 - TAXES OWING AT DEATH (REPEALED)
- Rule 42.35.316 - ORDINARY EXPENSES OF ADMINISTRATION (REPEALED)
- Rule 42.35.317 - LIMITED, FUTURE, AND CONTINGENT ESTATES (REPEALED)
- Rule 42.35.318 through 42.35.320 - Reserved
- Rule 42.35.321 - VALUATION OF REAL ESTATE (REPEALED)
- Rule 42.35.322 - VALUATION OF LEASEHOLDS (REPEALED)
- Rule 42.35.323 - VALUATION OF GROWING CROPS (REPEALED)
- Rule 42.35.324 through 42.35.330 - Reserved
- Rule 42.35.331 - VALUATION OF STOCKS AND BONDS (REPEALED)
- Rule 42.35.332 - SECURITIES TRADED ON OPEN MARKETS (REPEALED)
- Rule 42.35.333 - USE OF BID AND ASK PRICES (REPEALED)
- Rule 42.35.334 - INCOMPLETE PRICE INFORMATION (REPEALED)
- Rule 42.35.335 - SECURITIES LISTED ON SEVERAL EXCHANGES (REPEALED)
- Rule 42.35.336 - UNTRADED AND CLOSELY HELD SECURITIES (REPEALED)
- Rule 42.35.337 - SHARES IN OPEN-ENDED INVESTMENT COMPANIES (REPEALED)
- Rule 42.35.338 through 42.35.340 - Reserved
- Rule 42.35.341 - VALUATION OF CASH, NOTES, AND ACCOUNTS RECEIVABLE (REPEALED)
- Rule 42.35.342 - VALUATION OF INSURANCE (REPEALED)
- Rule 42.35.343 - VALUATION OF ANNUITIES (REPEALED)
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