In any action to recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this part, the determination of the court in respect thereto made pursuant to 72-16-602 shall be prima facie correct.
Action To Recover Apportioned Tax -- Determination Of Court Prima Facie Correct
Mont. Code Ann. § 72-16-611, under Apportionment of Taxes.
Mont. Code Ann. § 72-16-611