{"data":{"id":"us-mt/15-1-705","jurisdiction":"us-mt","citation":"15-1-705","heading":"Review.","body":"(1) Except as provided in 15-1-707, a taxpayer has the right to a review of the tax liability pursuant to 15-1-211 prior to execution on a filed warrant for distraint.\n(2) The department must provide notice of the right to review to the taxpayer. This notice may be given prior to the notice referred to in 15-1-702. If the taxpayer notified the department that the taxpayer disagrees with an assessment as provided in 15-1-211, the warrant may not be executed upon until after the review process and any appeals are completed.","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_0050/0150-0010-0070-0050.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:39Z","sha256":"bb6f28424d7851932a87f66d33cecd4790d8438ed33fb6fd68c44610959ad485","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-704","next":"us-mt/15-1-706"},"notice":"GroundRules: Original legal text. Not legal advice."}