Montana Code Annotated 2019



Part 26. Collection and Administration

Authority To Collect Tax -- Offset -- Hearing

15-30-2629. Authority to collect tax -- offset -- hearing. (1) The department shall collect 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 uniform dispute review available under 15-1-211 for disputing the offset of funds for collection of delinquent taxes. A request for hearing must be made within 30 days of the date of the notice.

History: En. Sec. 1, Ch. 160, L. 1985; Sec. 15-30-310, MCA 2007; redes. 15-30-2629 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 72, L. 2017.