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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.17.316    TRUSTS, ESTATES, AND FIDUCIARY RETURNS

(1) Trusts, estates and fiduciaries are required to file estimated tax payments and are subject to the underpayment interest.

History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.
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