Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-1-405
Injunction Not To Be Used To Restrain Enforcement Of Tax
Official textleg.mt.gov
15-1-405 . Injunction not to be used to restrain enforcement of tax. No injunction must be granted by any court or judge to restrain the collection of any tax or any part thereof or to restrain the sale of any property for the nonpayment of taxes except:
# (1)
where the tax or the part thereof sought to be enjoined is illegal or is not authorized by law. If the payment of a part of a tax is sought to be enjoined, the other part must be paid before an action can be commenced.
# (2)
where the property is exempt from taxation.
Source: view the official text
In this chapter (40 sections)
- 15-1-214 · And 15-1-215 Reserved
- 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
- 15-1-217 · Rulemaking Authority
- 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
- 15-1-219 · And 15-1-220 Reserved
- 15-1-221 · Short Title
- 15-1-222 · Taxpayer Bill Of Rights
- 15-1-223 · Office Of Taxpayer Assistance
- 15-1-224 · Through 15-1-229 Reserved
- 15-1-230 · Report On Income Tax Credit To Committee
- 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
- 15-1-232 · Deposit Of Money
- 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
- 15-1-301 · Investigations By Department
- 15-1-302 · Witnesses -- Oaths, Contempt, And Fees
- 15-1-303 · Penalty For Refusal To Furnish Information
- 15-1-401 · Repealed
- 15-1-402 · Payment Of Property Taxes Or Fees Under Protest
- 15-1-403 · Repealed
- 15-1-404 · Other Remedies Superseded
- 15-1-405 · Injunction Not To Be Used To Restrain Enforcement Of Tax
- 15-1-406 · Declaratory Judgment
- 15-1-407 · Alternative Remedy -- Procedure
- 15-1-408 · Alternative Remedy -- Judgment
- 15-1-409 · Exclusion Of Certain Property Subject To Property Tax…
- 15-1-410 · Through 15-1-420 Reserved
- 15-1-421 · Payment Of Taxes By Negotiable Instrument
- 15-1-501 · Repealed
- 15-1-502 · Repealed
- 15-1-503 · Refund Of Overpayment -- Procedure
- 15-1-504 · Settlement Of County Treasurer With Department
- 15-1-505 · Repealed
- 15-1-506 · Repealed
- 15-1-507 · Through 15-1-515 Reserved
- 15-1-516 · Terminated
- 15-1-517 · Through 15-1-520 Reserved
- 15-1-521 · Property Valuation Improvement Fund
- 15-1-601 · Compact Adopted -- Text
- 15-1-602 · Montana Compact Commissioner -- Director Of Revenue
- 15-1-603 · Alternate