Definition Of Decedent

Mont. Code Ann. § 72-16-502, under Joint Tenancies and Life Estates Determination of Tax -- Termination.

Mont. Code Ann. § 72-16-502

For the purposes of this part, a decedent is one who dies leaving no property that requires the appointment of a personal representative and who: (1) was the owner of a life estate that terminated at death; or (2) was the owner of property with another or others as a joint tenant with right of survivorship and not as a tenant in common.