Montana § 15-1-702 Issuance Of Warrant

Montana Statutes

§ 15-1-702 — Issuance Of Warrant

Montana § 15-1-702

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 7Collection of Delinquent Taxes -- Warrant for Distraint

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Bluebook

Mont. Code Ann. § 15-1-702 (2026).

Text

15-1-702 . Issuance of warrant.

(1)If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days after the date of the notice, the department may issue a warrant if payment is not received.

(2)Use of the procedure to issue a warrant under this section does not preclude use of the procedure under 15-1-703 if the department determines that it is appropriate to utilize 15-1-703 .

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15-1-702 . Issuance of warrant. (1) If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days after the date of the notice, the department may issue a warrant if payment is not received.
(2) Use of the procedure to issue a warrant under this section does not preclude use of the procedure under 15-1-703 if the department determines that it is appropriate to utilize 15-1-703 .