Montana StatutesPart 10. Generation-Skipping Transfer Tax72-16-1001. Definitions.72-16-1002. Imposition of tax.72-16-1003. Returns -- payment.72-16-1004. Liability for tax -- interest on delinquent tax.72-16-1005. Tax lien.72-16-1006. Duty to claim maximum credit.72-16-1007. Rulemaking.