Montana Code 15-70-110. Authority to collect delinquent motor fuel taxes — offset — hearing
15-70-110. Authority to collect delinquent motor fuel taxes — offset — hearing. (1) The department of transportation shall collect motor fuel taxes that are delinquent as determined under this chapter.
Terms Used In Montana Code 15-70-110
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Department: means the department of transportation as provided for in 2-15-2501. See Montana Code 15-70-112
- 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
- Taxes: means the taxes provided for in this chapter. See Montana Code 15-70-112
(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 right to request a hearing under the contested case procedures of Title 2, chapter 4, on the matter of the offset action or the department’s intent to file a claim on behalf of the taxpayer. A request for hearing must be made within 30 days of the date of the notice. If a hearing is requested, it must be held within 20 days of the request.