Montana Statutes
§ 15-64-106 — Authority To Collect Delinquent Taxes
15-64-106 . Authority to collect delinquent taxes.
(1)(a) The department shall collect taxes that are delinquent as determined under this part.
(b)If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.
(2)In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the licensee from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.
(3)As provided in 15-1-705 , the licensee has the right to a review of the tax liability prior to any offset by the department.
(4)The department may file a claim for state funds on behalf
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Legislative History
En. Sec. 23, Ch. 408, L. 2017; amd. Sec. 34, Ch. 576, L. 2021.
Nearby Sections
12
§ 15-64-1001
Definitions§ 15-64-1002
License Requirements -- Rulemaking§ 15-64-101
Definitions§ 15-64-102
Tax On Marijuana Sales§ 15-64-106
Authority To Collect Delinquent Taxes§ 15-64-107
Through 15-64-109 Reserved§ 15-64-110
Refunds -- Interest -- Limitations§ 15-64-112
Department To Make Rules