Action to recover apportioned tax -- determination of court prima facie correct

  1. Law
  2. Montana Code Annotated
  3. Estates, Trusts, and Fiduciary Relationships
  4. Estate and Generation-Skipping Taxes
  5. Apportionment of Taxes
  6. Action to recover apportioned tax -- determination of court prima facie correct

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72-16-611. Action to recover apportioned tax -- determination of court prima facie correct. In any action to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this part, the determination of the court in respect thereto made pursuant to 72-16-602 shall be prima facie correct.

History: En. 91A-3-916 by Sec. 1, Ch. 365, L. 1974; R.C.M. 1947, 91A-3-916(3)(d).


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