US lawMontanaRegulationsTitle 42 — REVENUEChapter 42.15 — INCOME TAXSubchapter 42.15.4 — Personal and Dependent Exemptions42.15.407ARM 42.15.407ARM 42.15.407. PERSONAL EXEMPTION FOR ESTATES AND TRUSTSSupersededLast amended: 2010Length: 15 wordsOfficial source Cite as Mont. Admin. R. 42.15.407(1) A trust or estate is allowed one personal exemption as provided in ARM 42.15.402.PreviousARM 42.15.407NextARM 42.15.411