{"data":{"id":"us-mt/15-30-2631","jurisdiction":"us-mt","citation":"15-30-2631","heading":"Jeopardy assessments.","body":"(1) If the department finds that the assessment or collection of the tax or a deficiency for any taxable year will be jeopardized in whole or in part by delay, it may mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax or deficiency declared to be in jeopardy, including penalty and accrued interest. In the case of a tax for a current period, the department may declare the taxable period of the taxpayer immediately terminated and shall mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax based on the period declared terminated.\n(2) A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once, including the issuance of a warrant for distraint as provided in Title 15, chapter 1, part 7.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 26. Collection and Administration"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0260/section_0310/0150-0300-0260-0310.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:19Z","sha256":"d710c5b118da9710397ad7ae14fd91b969f531308cea44dc059b5d975decb6b6","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2630","next":"us-mt/15-30-2632"},"notice":"GroundRules: Original legal text. Not legal advice."}