§ 15-30-2153

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. History: En. Sec. 3(3), Ch. 260, L. 1983; amd. Sec. 11, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); Sec. 15-30-137, MCA 2007; redes. 15-30-2153 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 6, Ch. 458, L. 2021; amd. Sec. 13, Ch. 503, L. 2021.