{"data":{"id":"us-mt/15-1-702","jurisdiction":"us-mt","citation":"15-1-702","heading":"Issuance of warrant.","body":"(1) If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days after the date of the notice, the department may issue a warrant if payment is not received.\n(2) Use of the procedure to issue a warrant under this section does not preclude use of the procedure under 15-1-703 if the department determines that it is appropriate to utilize 15-1-703.","path":["TITLE 15. TAXATION","CHAPTER 1. TAX ADMINISTRATION","Part 7. Collection of Delinquent Taxes -- Warrant for Distraint"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0010/part_0070/section_0020/0150-0010-0070-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:39Z","sha256":"214cb7164dd516ce408a9aa6aa8527f078d7f8211cd976a6d5f88480a4abb276","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-701","next":"us-mt/15-1-703"},"notice":"GroundRules: Original legal text. Not legal advice."}