Administrative Rules of Montana
Department 6 - STATE AUDITOR
Chapter 6.2 - OVERALL OFFICE RULES
Subchapter 6.2.1 - Procedural Rules
Rule 6.2.202 - DEFINITIONS

Universal Citation: MT Admin Rules 6.2.202

Current through Register Vol. 24, December 20, 2024

For the purpose of this subchapter, the following definitions shall apply:

(1) "Debt" means a monetary sum owed to the state of Montana.

(2) "Department" means the State Auditor's Office.

(3) "Offset" means a deduction from monies due to a person or entity from the state for the purpose of recovering in total or in part a debt owed by the person or entity to the state. An offset is undertaken by the Department of Revenue or other agency designated by law under the authority of 17-4-105, MCA. Offset may include, but is not limited to, an offset of a person's or an entity's state tax refund.

(4) "Recovery" means any measure undertaken by the Department of Revenue, or other agency designated by law, under the authority of 17-4-101, MCA, et seq., in accordance with that agency's rules and policies as a means of recovering a debt owed by a person or entity to the state of Montana. Recovery may include, but is not limited to, assignment to a collection agency and litigation.

AUTH: 30-10-107, 33-1-313, MCA IMP: 17-4-110 MCA

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