Montana § 16-1-414 - Authority To Collect Delinquent Taxes
Full text of Montana Montana Code Annotated § 16-1-414 — Authority To Collect Delinquent Taxes, with citation guidance and answers to common questions.
§ 16-1-414. Authority To Collect Delinquent Taxes
Authority to collect delinquent taxes. (1) (a) The department shall collect taxes that are delinquent as determined under this part. (b) If a tax imposed by this part or any portion of the tax is not paid when due, the department shall impose a penalty and interest as provided in 15-1-216 and the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (2) In addition to any other remedy, in order 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 licensee from the state, except wages subject to the provisions of 25-13-614 and retirement benefits. (3) As provided in 15-1-705 , the licensee has the right to a review of the tax liability prior to any offset by the department. (4) The department may file a claim for state funds on behalf of the licensee if a claim is required before funds are available for offset. (5) An action may not be maintained to enjoin the collection of the tax or any part of the tax.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 16-1-414
What does Montana Code Annotated § 16-1-414 cover?
Section 16-1-414 ("Authority To Collect Delinquent Taxes") 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 § 16-1-414?
A common citation format is "Montana Code Annotated § 16-1-414" (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 § 16-1-414 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.