State Codes and Statutes
Statutes > Montana > 72 > 72_16 > 72_16_10 > 72-16-1004
72-16-1004. Liability for tax -- interest on delinquent tax. The person liable for payment of the federal generation-skipping transfer tax is liable for the tax imposed under 72-16-1002. If the tax imposed by 72-16-1002 is not paid within the time established in 72-16-1003, the tax is delinquent and draws interest at the rate of 10% a year.
History: En. Sec. 4, Ch. 273, L. 1991.