Montana § 15-70-110 Authority To Collect Delinquent Motor Fuel Taxes -- Offset -- Hearing

Montana Statutes

§ 15-70-110 — Authority To Collect Delinquent Motor Fuel Taxes -- Offset -- Hearing

Montana § 15-70-110

Title 15TAXATION

Ch. 70GASOLINE AND VEHICLE FUELS TAXES

Part 1General Provisions

This text of Montana § 15-70-110 (Authority To Collect Delinquent Motor Fuel Taxes -- Offset -- Hearing) 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. § 15-70-110 (2026).

Text

15-70-110 . Authority to collect delinquent motor fuel taxes -- offset -- hearing.

(1)The department of transportation shall collect motor fuel taxes that are delinquent as determined under this chapter.

(2)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 taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.

(3)As provided in 15-1-705 , the taxpayer has the right to a hearing on the tax liability prior to any offset by the department.

(4)The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.

(5)The department shall provide the taxpayer with notice of the right to req

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15-70-110 . Authority to collect delinquent motor fuel taxes -- offset -- hearing. (1) The department of transportation shall collect motor fuel taxes that are delinquent as determined under this chapter.
(2) 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 taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.
(3) As provided in 15-1-705 , the taxpayer has the right to a hearing on the tax liability prior to any offset by the department.
(4) The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.
(5) The department shall provide the taxpayer with notice of the right to request a hearing under the contested case procedures of Title 2, chapter 4, on the matter of the offset action or the department's intent to file a claim on behalf of the taxpayer. A request for hearing must be made within 30 days of the date of the notice. If a hearing is requested, it must be held within 20 days of the request.