Montana Statutes
§ 15-1-702 — Issuance Of Warrant
Montana·Title 15 TAXATION·Ch. 1 TAX ADMINISTRATION·Part 7 Collection of Delinquent Taxes -- Warrant for Distraint
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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Legislative History
En. Sec. 2, Ch. 439, L. 1981; amd. Sec. 1, Ch. 131, L. 1989; amd. Sec. 144, Ch. 56, L. 2009.
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Repealed§ 15-1-106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
Reserved