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Eed or instrument or any party presenting an instrument or deed evidencing a transfer of real estate for recordation. Real estate includes land, growing timber, buildings, structures, fixtures, fences, and improvements affixed to land. YOU MAY OWE INCOME TAXES Any gain on this transfer is Montana source income and should be reported to the Department of Revenue on the appropriate income tax return. WHEN AND WHERE TO FILE The completed Realty Transfer Certificate must be filed with the County Cle.

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  • Recordation
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