Montana Statutes
§ 15-1-207 — Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
Montana § 15-1-207
This text of Montana § 15-1-207 (Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mont. Code Ann. § 15-1-207 (2026).
Text
15-1-207 . Writeoff of collection of tax, penalty, or interest -- rules.
(1)The department of revenue may write off the collection of any tax, penalty, or interest due to the state under this title when the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest. The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest. If the department writes off the collection of any tax, penalty, or interest, the department shall place in the taxpayer's file a written justification for the writeoff that includes a determination that attempted collection is not cost-effective.
(2)The department shall prescribe rules to establish the procedures to carry out the purposes of
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Legislative History
En. Sec. 1, Ch. 84, L. 1991.
Nearby Sections
15
§ 15-1-1001
Terminated§ 15-1-1002
Terminated§ 15-1-1003
Terminated§ 15-1-1004
Terminated§ 15-1-1005
Terminated§ 15-1-1006
Terminated§ 15-1-1007
Terminated§ 15-1-101
Definitions§ 15-1-102
Person Defined§ 15-1-103
Disposal Of Tax Records -- Procedure§ 15-1-105
Repealed§ 15-1-106
Federal Tax Return Information§ 15-1-107
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Bluebook (online)
Montana § 15-1-207, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/1/15-1-207.