Montana § 15-30-2631 Jeopardy Assessments

Montana Statutes

§ 15-30-2631 — Jeopardy Assessments

Montana § 15-30-2631

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 26Collection and Administration

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Bluebook

Mont. Code Ann. § 15-30-2631 (2026).

Text

15-30-2631 . Jeopardy assessments.

(1)If the department finds that the assessment or collection of the tax or a deficiency for any taxable year will be jeopardized in whole or in part by delay, it may mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax or deficiency declared to be in jeopardy, including penalty and accrued interest. In the case of a tax for a current period, the department may declare the taxable period of the taxpayer immediately terminated and shall mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax based on the period declared terminated.

(2)A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once, in

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15-30-2631 . Jeopardy assessments. (1) If the department finds that the assessment or collection of the tax or a deficiency for any taxable year will be jeopardized in whole or in part by delay, it may mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax or deficiency declared to be in jeopardy, including penalty and accrued interest. In the case of a tax for a current period, the department may declare the taxable period of the taxpayer immediately terminated and shall mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax based on the period declared terminated.
(2) A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once, including the issuance of a warrant for distraint as provided in Title 15, chapter 1, part 7.

Legislative History

En. 84-4928.1 by Sec. 2, Ch. 212, L. 1967; amd. Sec. 177, Ch; 516, L. 1973; R.C.M. 1947, 84-4928.1; amd. Sec. 13, Ch. 439, L. 1981; Sec. 15-30-312 , MCA 2007; redes. 15-30-2631 by Sec. 1, Ch. 147, L. 2009.