Mont. Code Ann. § 15-1-703
This is the official text of Mont. Code Ann. § 15-1-703, part of Montana’s Code Ann — part of the compiled statutory law of Montana, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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15-1-703 Emergency issuance of warrant
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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