Montana § 15-30-2629 - Authority To Collect Tax -- Offset -- Hearing
Full text of Montana Montana Code Annotated § 15-30-2629 — Authority To Collect Tax -- Offset -- Hearing, with citation guidance and answers to common questions.
§ 15-30-2629. Authority To Collect Tax -- Offset -- Hearing
Authority to collect tax -- offset -- hearing. (1) The department shall collect taxes that are delinquent as determined under this chapter. (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.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-30-2629
What does Montana Code Annotated § 15-30-2629 cover?
Section 15-30-2629 ("Authority To Collect Tax -- Offset -- Hearing") 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 § 15-30-2629?
A common citation format is "Montana Code Annotated § 15-30-2629" (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 § 15-30-2629 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.