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.
History: En. Sec. 1, Ch. 84, L. 1991.
Structure Montana Code Annotated
15-1-201. Administration of revenue laws
15-1-202. Enforcement of revenue laws
15-1-203. Study of other tax systems
15-1-204. Consultation with governor
15-1-205. Biennial report -- contents
15-1-206. Waiver of penalties -- interest
15-1-207. Writeoff of collection of tax, penalty, or interest -- rules
15-1-208. Signature alternatives for electronically filed returns
15-1-210. Taxpayer right to know -- centrally assessed property
15-1-211. Uniform dispute review procedure -- notice -- appeal
15-1-212. Mediation of valuation disputes -- centrally assessed and industrial properties
15-1-213. Mediation of valuation disputes -- other property taxpayers
15-1-214. and 15-1-215 reserved
15-1-217. Rulemaking authority
15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation
15-1-219. and 15-1-220 reserved
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 acceptable means