US lawMontanaRegulationsTitle 42 — REVENUEChapter 42.35 — INHERITANCE AND ESTATE TAXSubchapter 42.35.5 — Alternate Valuation42.35.508ARM 42.35.508ARM 42.35.508. PERIOD PROPERTY MUST BE OWNED BY DECEDENT AND FAMILY MEMBERSRepealedLast amended: 2003Length: 3 wordsOfficial source Cite as Mont. Admin. R. 42.35.508(Is Hereby Repealed.)PreviousARM 42.35.507NextARM 42.35.509