15-30-2153. Determination of tax of estates and trusts.
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/mt/title-15/chapter-30/part-21/15-30-2153A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-30-2153 . Determination of tax of estates and trusts. The amount of tax is determined from Montana taxable income of an estate or trust as adjusted in 15-30-2120 by applying the rates contained in 15-30-2103 or, if applicable, the rate contained in 15-30-3704 . Credits allowed to individuals under Title 15, chapter 30, also apply to estates and trusts when applicable.