Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.5 - FILING AND REMITTANCE
Subchapter 42.5.3 - Electronic Service of Levies and Writs
Rule 42.5.303 - DEPARTMENT'S TREATMENT OF WRITS RECEIVED FROM PROCESS SERVERS
Universal Citation: MT Admin Rules 42.5.303
Current through Register Vol. 6, March 22, 2024
(1) Upon receipt of a writ from a process server, the department shall seize income tax refunds due the debtor for offset of the debt.
(2) The department shall not calculate interest and/or penalties on any judgment liability submitted for offset.
(3) Upon the department receiving notification that a debtor has filed for bankruptcy, the department shall inactivate the debtor from offset activity.
15-1-201, 15-1-706, 17-4-110, MCA; IMP: 15-1-706, 25-13-402, MCA;
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