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42.15.407 PERSONAL EXEMPTION FOR ESTATES AND TRUSTS (1) A trust or estate is allowed one personal exemption as provided in ARM 42.15.402. History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-136, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04. |
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