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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2629

Authority To Collect Tax -- Offset -- Hearing

Official textleg.mt.gov

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.

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In this chapter (40 sections)
  1. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  2. 15-30-2547 · Rulemaking Authority
  3. 15-30-2601 · Tax As Personal Debt
  4. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
  5. 15-30-2603 · Return Of Fiduciary
  6. 15-30-2604 · Time For Filing -- Extensions Of Time
  7. 15-30-2605 · Revision Of Return By Department -- Statute Of Limitations…
  8. 15-30-2606 · Tolling Of Statute Of Limitations -- Consent To Extend…
  9. 15-30-2607 · Application For Revision -- Appeal
  10. 15-30-2608 · Judicial Review
  11. 15-30-2609 · Credits And Refunds -- Period Of Limitations
  12. 15-30-2610 · Through 15-30-2615 Reserved
  13. 15-30-2616 · Information Agents' Duties
  14. 15-30-2617 · Oaths Administered By Director Of Revenue And Designated…
  15. 15-30-2618 · Confidentiality Of Tax Records
  16. 15-30-2619 · Furnishing Copy Of Federal Return -- Copy Of Share Of…
  17. 15-30-2620 · Department Rules -- Conformance With Internal Revenue Code
  18. 15-30-2621 · Agreements With Contiguous States
  19. 15-30-2622 · Closing Agreements
  20. 15-30-2623 · Through 15-30-2628 Reserved
  21. 15-30-2629 · Authority To Collect Tax -- Offset -- Hearing
  22. 15-30-2630 · Warrant For Distraint
  23. 15-30-2631 · Jeopardy Assessments
  24. 15-30-2632 · Deferment Of Taxes For Person In Military Service --…
  25. 15-30-2633 · Stay Of Enforcement Against Military Personnel
  26. 15-30-2634 · Failure To File Return Or Report -- Order To Show Cause --…
  27. 15-30-2635 · Through 15-30-2640 Reserved
  28. 15-30-2641 · Repealed
  29. 15-30-2642 · Notice Of Additional Assessment -- Penalty And Interest…
  30. 15-30-2643 · Time Limitations For Prosecution
  31. 15-30-2644 · And 15-30-2645 Reserved
  32. 15-30-2646 · Relief From Joint And Several Liability On Joint Return --…
  33. 15-30-2647 · Through 15-30-2650 Reserved
  34. 15-30-2651 · Certified Copies Of Tax Returns To Taxpayer -- Fee
  35. 15-30-2652 · Through 15-30-2659 Reserved
  36. 15-30-2660 · Taxpayer Integrity Fees
  37. 15-30-3001 · Short Title
  38. 15-30-3002 · Definitions
  39. 15-30-3003 · Montana Farm And Ranch Risk Management Account -- Deposits…
  40. 15-30-3004 · Montana Farm And Ranch Risk Management Account -- Creation…
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