We review de novo a district court's ruling on a motion to dismiss for lack of subject matter jurisdiction. In re Estate of Big Spring, 2011 MT 109, ¶ 20, 360 Mont. 370, 255 P.3d 121 (citation omitted). A district court must determine whether the complaint states facts that, if true, would vest the court with subject matter jurisdiction. Big Spring, ¶ 20 (citation omitted). This determination by a district court is a conclusion of law that we review for correctness. Big Spring, ¶ 20 (citation omitted).