Montana Code 15-70-105. Writeoff of collection of tax, penalty, or interest — rules
15-70-105. Writeoff of collection of tax, penalty, or interest — rules. (1) (a) The department of transportation may write off the collection of any tax, penalty, or interest due to the state under this chapter whenever the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest.
Terms Used In Montana Code 15-70-105
- 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
(b)The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest.
(c)If the department writes off the collection of any tax, penalty, or interest, the department shall place in the taxpayer’s file a written justification for the writeoff that includes a determination that attempted collection is not cost-effective.
(2)The department shall adopt rules to establish the procedures to carry out the purposes of this section.