Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-7-108 — Land Split
15-7-108 . Land split. For the purposes of this title, a land split is the conveyance or transfer of a portion of a parcel of land that will require the department to change its ownerships records for the original parcel to show the creation of one or more new parcels under a new ownership.
Source: official text