Montana Statutes
§ 15-72-113 — Authority To Collect Delinquent Taxes
Montana·Title 15 TAXATION·Ch. 72 ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE·Part 1 Electrical Generation Tax Reform Act
15-72-113 . 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 that are due to 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 review on the tax liability prior to any offset by the department.
(4)The department may file a claim for state fun
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Legislative History
En. Sec. 10, Ch. 556, L. 1999.
Nearby Sections
15
§ 15-72-101
Short Title§ 15-72-103
Definitions§ 15-72-105
Multistate Exemption§ 15-72-107
Through 15-72-109 Reserved§ 15-72-112
Penalties And Interest For Violation§ 15-72-113
Authority To Collect Delinquent Taxes§ 15-72-114
Penalty And Interest On Deficiency§ 15-72-115
Limitations§ 15-72-116
Refunds -- Interest -- Limitations§ 15-72-117
Administration -- Rules