Montana § 15-1-703 - Emergency Issuance Of Warrant

Full text of Montana Montana Code Annotated § 15-1-703 — Emergency Issuance Of Warrant, with citation guidance and answers to common questions.

§ 15-1-703. Emergency Issuance Of Warrant

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.

Source: official Montana text · Last verified 2026-08-27

Frequently Asked Questions About Montana § 15-1-703

What does Montana Code Annotated § 15-1-703 cover?

Section 15-1-703 ("Emergency Issuance Of Warrant") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Montana § 15-1-703?

A common citation format is "Montana Code Annotated § 15-1-703" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Montana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.

How does Montana § 15-1-703 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Montana.