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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-207

Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules

Official textleg.mt.gov

15-1-207 . Writeoff of collection of tax, penalty, or interest -- rules.

# (1)

The department of revenue may write off the collection of any tax, penalty, or interest due to the state under this title when the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest. The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest. 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 prescribe rules to establish the procedures to carry out the purposes of this section.

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In this chapter (40 sections)
  1. 15-1-118 · Reversal Of Declaration That Manufactured Home Is Real…
  2. 15-1-119 · Classification Of Mobile Home, Manufactured Home, Or…
  3. 15-1-120 · Policy And Purpose
  4. 15-1-121 · Entitlement Share Payment -- Purpose -- Appropriation
  5. 15-1-122 · Fund Transfers
  6. 15-1-123 · Reimbursement For Class Eight Rate Reduction And Exemption…
  7. 15-1-124 · Reimbursement For Loss Of Revenue From Certain Fixed Mill…
  8. 15-1-125 · Through 15-1-139 Reserved
  9. 15-1-140 · Terminated
  10. 15-1-141 · Repealed
  11. 15-1-142 · Terminated
  12. 15-1-143 · Terminated
  13. 15-1-144 · Through 15-1-149 Reserved
  14. 15-1-150 · Digital Assets Taxation
  15. 15-1-201 · Administration Of Revenue Laws
  16. 15-1-202 · Enforcement Of Revenue Laws
  17. 15-1-203 · Study Of Other Tax Systems
  18. 15-1-204 · Consultation With Governor
  19. 15-1-205 · Biennial Report -- Contents
  20. 15-1-206 · Waiver Of Penalties -- Interest
  21. 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
  22. 15-1-208 · Signature Alternatives For Electronically Filed Returns
  23. 15-1-209 · Reserved
  24. 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
  25. 15-1-211 · Uniform Dispute Review Procedure -- Notice -- Appeal
  26. 15-1-212 · Mediation Of Valuation Disputes -- Centrally Assessed And…
  27. 15-1-213 · Mediation Of Valuation Disputes -- Other Property Taxpayers
  28. 15-1-214 · And 15-1-215 Reserved
  29. 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
  30. 15-1-217 · Rulemaking Authority
  31. 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
  32. 15-1-219 · And 15-1-220 Reserved
  33. 15-1-221 · Short Title
  34. 15-1-222 · Taxpayer Bill Of Rights
  35. 15-1-223 · Office Of Taxpayer Assistance
  36. 15-1-224 · Through 15-1-229 Reserved
  37. 15-1-230 · Report On Income Tax Credit To Committee
  38. 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
  39. 15-1-232 · Deposit Of Money
  40. 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
Full table of contents →