Montana Code 15-1-703. Emergency issuance of warrant
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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:
Terms Used In Montana Code 15-1-703
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(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.