15-39-106. Authority to collect delinquent taxes. (1) (a) The department shall collect taxes that are delinquent as determined under this part.
(b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.
(2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds that are due to 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 review 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.
History: En. Sec. 6, Ch. 559, L. 2005.
Structure Montana Code Annotated
Chapter 39. Taxation of Bentonite
15-39-101. Production tax rates imposed on bentonite production
15-39-102. Semiannual payment of tax -- statement -- authority of department
15-39-103. Taxation of royalties
15-39-104. Examination of statement -- adjustments -- delivery of notices and demands
15-39-105. Penalties and interest for violation
15-39-106. Authority to collect delinquent taxes
15-39-107. Interest on deficiency -- penalty
15-39-109. Credit or refund for overpayment -- refund from county -- interest on overpayment