Montana Statutes
§ 15-1-707 — Emergency Execution Upon Warrant
Montana·Title 15 TAXATION·Ch. 1 TAX ADMINISTRATION·Part 7 Collection of Delinquent Taxes -- Warrant for Distraint
15-1-707 . Emergency execution upon warrant.
(1)The department may execute upon a filed warrant for distraint without providing an opportunity for a hearing prior to execution if the department determines that the collection of the tax is jeopardized because of the delay imposed by the hearing requirement.
(2)When the provisions of this section are utilized, the department shall notify the taxpayer and inform the taxpayer that the taxpayer has a right to request a hearing to be held subsequent to execution. A hearing, if desired, must be requested in writing within 30 days of the date of the notice and, if requested, must be held as soon as possible. The commencement of a proceeding under 15-1-705 does not preclude the use of the provisions of this section if the department determines th
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Legislative History
En. Sec. 7, Ch. 439, L. 1981; amd. Sec. 146, 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Repealed§ 15-1-106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