Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-8-503 — Undistributed Property Of Deceased Persons
15-8-503 . Undistributed property of deceased persons. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors, or administrators, and a payment of taxes made by either binds all the parties in interest for their equal proportions.
Source: official text