Montana § 15-70-105 Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules

Montana Statutes

§ 15-70-105 — Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules

Montana § 15-70-105

Title 15TAXATION

Ch. 70GASOLINE AND VEHICLE FUELS TAXES

Part 1General Provisions

This text of Montana § 15-70-105 (Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-70-105 (2026).

Text

15-70-105 . Writeoff of collection of tax, penalty, or interest -- rules.

(1)(a) The department of transportation may write off the collection of any tax, penalty, or interest due to the state under this chapter whenever the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest.

(b)The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest.

(c)If the department writes off the collection of any tax, penalty, or interest, the department shall place in the taxpayer's file a written justification for the writeoff that includes a determination that attempted collection is not cost-effective.

(2)The department shall adopt rules to establish the procedures to car

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15-70-105 . Writeoff of collection of tax, penalty, or interest -- rules. (1) (a) The department of transportation may write off the collection of any tax, penalty, or interest due to the state under this chapter whenever the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest.
(b) The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest.
(c) If the department writes off the collection of any tax, penalty, or interest, the department shall place in the taxpayer's file a written justification for the writeoff that includes a determination that attempted collection is not cost-effective.
(2) The department shall adopt rules to establish the procedures to carry out the purposes of this section.