Montana Code 15-30-2629. Authority to collect tax — offset — hearing
15-30-2629. Authority to collect tax — offset — hearing. (1) The department shall collect taxes that are delinquent as determined under this chapter.
Terms Used In Montana Code 15-30-2629
- 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.
- 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
(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 uniform dispute review available under 15-1-211 for disputing the offset of funds for collection of delinquent taxes. A request for hearing must be made within 30 days of the date of the notice.