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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-703

Emergency Issuance Of Warrant

Official textleg.mt.gov

15-1-703 . Emergency issuance of warrant. (1) The department may issue a warrant for distraint without waiting for the expiration of either 30-day period provided for in 15-1-702 if:

# (a)

the department determines that the collection of the tax is or may be jeopardized because of the delay imposed by the waiting period; or

# (b)

the tax involved is a tax considered to be held in trust by the taxpayer under state law.

(2) Whenever the provisions of this section are utilized, the department must notify the taxpayer that warrants have been issued.

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In this chapter (40 sections)
  1. 15-1-408 · Alternative Remedy -- Judgment
  2. 15-1-409 · Exclusion Of Certain Property Subject To Property Tax…
  3. 15-1-410 · Through 15-1-420 Reserved
  4. 15-1-421 · Payment Of Taxes By Negotiable Instrument
  5. 15-1-501 · Repealed
  6. 15-1-502 · Repealed
  7. 15-1-503 · Refund Of Overpayment -- Procedure
  8. 15-1-504 · Settlement Of County Treasurer With Department
  9. 15-1-505 · Repealed
  10. 15-1-506 · Repealed
  11. 15-1-507 · Through 15-1-515 Reserved
  12. 15-1-516 · Terminated
  13. 15-1-517 · Through 15-1-520 Reserved
  14. 15-1-521 · Property Valuation Improvement Fund
  15. 15-1-601 · Compact Adopted -- Text
  16. 15-1-602 · Montana Compact Commissioner -- Director Of Revenue
  17. 15-1-603 · Alternate
  18. 15-1-604 · Not Codified
  19. 15-1-701 · Warrant For Distraint
  20. 15-1-702 · Issuance Of Warrant
  21. 15-1-703 · Emergency Issuance Of Warrant
  22. 15-1-704 · Filing With District Court
  23. 15-1-705 · Review
  24. 15-1-706 · Execution Upon Warrant
  25. 15-1-707 · Emergency Execution Upon Warrant
  26. 15-1-708 · Release Of Lien
  27. 15-1-709 · Remedy Not Exclusive
  28. 15-1-801 · Definitions
  29. 15-1-802 · Taxes To Be Paid By Electronic Funds Transfer -- Limitation
  30. 15-1-803 · Rules
  31. 15-1-1001 · Terminated
  32. 15-1-1002 · Terminated
  33. 15-1-1003 · Terminated
  34. 15-1-1004 · Terminated
  35. 15-1-1005 · Terminated
  36. 15-1-1006 · Terminated
  37. 15-1-1007 · Terminated
  38. 15-1-2301 · Terminated
  39. 15-1-2302 · Terminated
  40. 15-1-2303 · Terminated
Full table of contents →