reglab/housing_qa huggingface dataset:
MT Code § 15-1-706 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-706. Execution upon warrant

  15-1-706. Execution upon warrant. (1) Upon receipt of a copy of the filed warrant and notice from the department by electronic or other means that the applicable hearing provisions have been complied with, the sheriff or agent authorized to collect the tax shall proceed to execute upon the warrant in the same manner as prescribed for execution upon a judgment.   (2) A notice of levy may be made by means of a certified letter or, upon written consent of the recipient, by electronic means by an agent authorized to collect the tax. An agent is not entitled to any fee or compensation in excess of actual expenses incurred in enforcing the warrant.   (3) When issued, a notice of levy has the same force and effect as a writ of execution. A levy upon earnings continues in effect for 120 days or until the judgment is satisfied, whichever occurs first. The levy applies to all pay periods beginning during the 120-day period.   (4) A sheriff or agent shall return a warrant, along with any funds collected, within 90 days of the date of the warrant.   (5) If the warrant is returned not satisfied in full, the department has the same remedies to collect the deficiency as are available for any civil judgment.   (6) The department shall adopt rules to define and implement service of process by electronic means where authorized by law.   History: En. Sec. 6, Ch. 439, L. 1981; amd. Sec. 1, Ch. 397, L. 2001; amd. Sec. 1, Ch. 200, L. 2013; (6)En. Sec. 3, Ch. 200, L. 2013.
MT Code § 15-1-707 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-707. Emergency execution upon warrant

  15-1-707. Emergency execution upon warrant. (1) The department may execute upon a filed warrant for distraint without providing an opportunity for a hearing prior to execution if the department determines that the collection of the tax is jeopardized because of the delay imposed by the hearing requirement.   (2) When the provisions of this section are utilized, the department shall notify the taxpayer and inform the taxpayer that the taxpayer has a right to request a hearing to be held subsequent to execution. A hearing, if desired, must be requested in writing within 30 days of the date of the notice and, if requested, must be held as soon as possible. The commencement of a proceeding under 15-1-705 does not preclude the use of the provisions of this section if the department determines that the action is appropriate.   History: En. Sec. 7, Ch. 439, L. 1981; amd. Sec. 146, Ch. 56, L. 2009.
MT Code § 15-1-708 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-708. Release of lien

  15-1-708. Release of lien. (1) Upon payment in full of the unpaid tax plus accumulated penalty, if any, and accumulated interest, the department shall release the lien acquired by filing the warrant for distraint.   (2) Upon partial payment or whenever the department determines that a release or partial release of the lien will facilitate the collection of the unpaid tax, penalty, and interest, the department may release or may partially release the lien acquired by filing the warrant for distraint. The department may release the lien if it determines that the lien is unenforceable.   (3) (a) After making all reasonable efforts to collect unpaid taxes, penalties, and interest on the taxes and penalties, the department may determine a debt to be uncollectible. Upon determining that a debt is uncollectible, the department may proceed as provided in 17-4-104.   (b) Reasonable fees or costs of collection incurred by the department may be added to the amount of the debt, including added fees or costs. The debtor is liable for repayment of the amount of the debt plus fees or costs added pursuant to this subsection. All money collected must be applied to the debt, except that all fees or costs collected must be retained by the department. If less than the full amount of the debt is collected, the department shall retain only a proportionate share of the collection fees or costs.   History: En. Sec. 8, Ch. 439, L. 1981; amd. Secs. 11, 16, Ch. 529, L. 1995; amd. Sec. 16, Ch. 7, L. 2001; amd. Sec. 2, Ch. 108, L. 2001.
MT Code § 15-1-709 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-709. Remedy not exclusive

  15-1-709. Remedy not exclusive. The use of the warrant for distraint provided for in 15-1-701 through 15-1-708 is not exclusive, and the department may use any other remedy provided by law for the collection of tax debts.   History: En. Sec. 9, Ch. 439, L. 1981.
MT Code § 15-1-801 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 8. Payment of Taxes by Electronic Funds Transfer|15-1-801. Definitions

  15-1-801. Definitions. As used in this part, the following definitions apply:   (1) "Department" means the department of revenue provided for in 2-15-1301.   (2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.   (3) "Taxes" means the taxes provided for in this title, except chapters 70 and 71.   History: En. Sec. 1, Ch. 96, L. 1985; amd. Sec. 3, Ch. 561, L. 1995.
MT Code § 15-1-802 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 8. Payment of Taxes by Electronic Funds Transfer|15-1-802. Taxes to be paid by electronic funds transfer -- limitation

  15-1-802. Taxes to be paid by electronic funds transfer -- limitation. All taxes due the state must be paid by electronic funds transfer whenever the amount due is $500,000 or greater. Whenever the payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day thereafter.   History: En. Sec. 2, Ch. 96, L. 1985.
MT Code § 15-1-803 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 8. Payment of Taxes by Electronic Funds Transfer|15-1-803. Rules

  15-1-803. Rules. The department shall adopt rules necessary to implement this part, including but not limited to rules:   (1) coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and   (2) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the tax payment.   History: En. Sec. 3, Ch. 96, L. 1985.
MT Code § 15-1-1001 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 10. Homeowner Property Tax Payment (Terminated)|15-1-1001. Terminated

  15-1-1001. Terminated. Sec. 15, Ch. 574, L. 1995.   History: En. Sec. 1, Ch. 574, L. 1995.
MT Code § 15-1-1002 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 10. Homeowner Property Tax Payment (Terminated)|15-1-1002. Terminated

  15-1-1002. Terminated. Sec. 15, Ch. 574, L. 1995.   History: En. Sec. 2, Ch. 574, L. 1995.
MT Code § 15-1-1003 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 10. Homeowner Property Tax Payment (Terminated)|15-1-1003. Terminated

  15-1-1003. Terminated. Sec. 15, Ch. 574, L. 1995.   History: En. Sec. 3, Ch. 574, L. 1995.
MT Code § 15-1-1004 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 10. Homeowner Property Tax Payment (Terminated)|15-1-1004. Terminated

  15-1-1004. Terminated. Sec. 15, Ch. 574, L. 1995.   History: En. Sec. 4, Ch. 574, L. 1995.
MT Code § 15-1-1005 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 10. Homeowner Property Tax Payment (Terminated)|15-1-1005. Terminated

  15-1-1005. Terminated. Sec. 15, Ch. 574, L. 1995.   History: En. Sec. 5, Ch. 574, L. 1995.
MT Code § 15-1-1006 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 10. Homeowner Property Tax Payment (Terminated)|15-1-1006. Terminated

  15-1-1006. Terminated. Sec. 15, Ch. 574, L. 1995.   History: En. Sec. 6, Ch. 574, L. 1995.
MT Code § 15-1-1007 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 10. Homeowner Property Tax Payment (Terminated)|15-1-1007. Terminated

  15-1-1007. Terminated. Sec. 15, Ch. 574, L. 1995.   History: En. Sec. 7, Ch. 574, L. 1995.
MT Code § 15-2-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 1. Composition and Organization|15-2-101. Montana tax appeal board -- appointment of members -- term of office

  15-2-101. Montana tax appeal board -- appointment of members -- term of office. There is a Montana tax appeal board composed of three members appointed by the governor for staggered terms with the advice and consent of the senate. However, a member appointed may serve until the next regular session of the legislature without the advice and consent of the senate. Each member shall hold office for a term of 6 years and until a successor shall be appointed and qualified. A vacancy must be filled by the governor subject to confirmation by the senate during the next legislative session. Succeeding appointments, except when made to fill a vacancy, must be made on or before January 31 during the session of the legislature preceding the commencement of the term for which the appointment is made.  History: En. Sec. 1, Ch. 3, L. 1923; re-en. Sec. 2122.1, R.C.M. 1935; amd. Sec. 50, Ch. 100, L. 1973; amd. Sec. 45, Ch. 405, L. 1973; R.C.M. 1947, 84-701; amd. Sec. 147, Ch. 56, L. 2009; amd. Sec. 12, Ch. 142, L. 2021.
MT Code § 15-2-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 1. Composition and Organization|15-2-102. Qualification and compensation

  15-2-102. Qualification and compensation. (1) To be appointed a member of the Montana tax appeal board, a person must possess knowledge of the subject of taxation and skill in matters relating to taxation. A member may not hold any other state office or any office under the government of the United States or under the government of any other state. The person shall devote the entire time to the duties of the office and may not hold any other position of trust or profit or engage in any occupation or business interfering or inconsistent with the person's duties. The Montana tax appeal board is attached to the department of administration for administrative purposes only as provided in 2-15-121. However, the board may hire its own personnel, and 2-15-121(2)(d) does not apply.  (2) Montana tax appeal board members must be paid a salary within the occupational wage range for the occupation designated by the department of administration as provided in subsection (3). Montana tax appeal board members must receive pay and pay adjustments consistent with those required by the legislature for state employees in 2-18-303 and 2-18-304. The member designated as presiding officer as provided for in 15-2-103 must receive an additional 5% in salary. All members of the board must receive travel expenses as provided for in 2-18-501 through 2-18-503 when away from the capital on official business.   (3) The department of administration shall determine the appropriate occupation for the Montana tax appeal board members in the same manner that it determines the occupation for employees in state government pursuant to Title 2, chapter 18.   (4) The governor shall set the salary of the Montana tax appeal board members within the occupational wage range established by the department of administration.   History: En. Sec. 2, Ch. 3, L. 1923; re-en. Sec. 2122.2, R.C.M. 1935; amd. Sec. 1, Ch. 109, L. 1953; amd. Sec. 8, Ch. 225, L. 1963; amd. Sec. 13, Ch. 237, L. 1967; amd. Sec. 46, Ch. 405, L. 1973; amd. Sec. 26, Ch. 453, L. 1977; R.C.M. 1947, 84-702; amd. Sec. 1, Ch. 620, L. 1979; amd. Sec. 5, Ch. 605, L. 1981; amd. Sec. 4, Ch. 656, L. 1983; amd. Sec. 2, Ch. 236, L. 1985; amd. Sec. 5, Ch. 693, L. 1985; amd. Sec. 13, Ch. 660, L. 1989; amd. Sec. 15, Ch. 720, L. 1991; amd. Sec. 17, Ch. 455, L. 1995; amd. Sec. 9, Ch. 44, L. 2007; amd. Sec. 19, Ch. 81, L. 2007; amd. Sec. 8, Ch. 7, L. 2009; amd. Sec. 11, Ch. 430, L. 2017; amd. Sec. 13, Ch. 142, L. 2021.
MT Code § 15-2-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 1. Composition and Organization|15-2-103. Organization, quorum, sessions

  15-2-103. Organization, quorum, sessions. The members of the Montana tax appeal board shall, without delay, meet at the state capital, and the governor shall designate one of their members as presiding officer. A majority of the board constitutes a quorum. The board is in continuous session and must be open for the transaction of business every day except Saturdays, Sundays, and legal holidays; and the sessions of the board must stand and be considered to be adjourned from day to day without formal entry upon its records. The board may hold sessions or conduct hearings and investigations at other places than the capital when considered necessary to facilitate the performance of its duties or to accommodate parties in interest.  History: En. Sec. 3, L. 1923; re-en. Sec. 2122.3, R.C.M. 1935; amd. Sec. 47, Ch. 405, L. 1973; R.C.M. 1947, 84-703; amd. Sec. 148, Ch. 56, L. 2009; amd. Sec. 14, Ch. 142, L. 2021.
MT Code § 15-2-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 1. Composition and Organization|15-2-104. Employees -- expenses -- minutes -- rules

  15-2-104. Employees -- expenses -- minutes -- rules. The Montana tax appeal board may appoint a secretary and employ other persons as experts, assistants, clerks, and stenographers as may be necessary to perform the duties that may be required of it. The total expenses of the board may not exceed, in the aggregate during any fiscal year, the amount appropriated for the board for all purposes by the legislature for that year. The secretary shall keep full and correct minutes of the transactions and proceedings of the board and may administer oaths and perform other duties as may be required. The board may adopt rules for the orderly and methodical performance of its duties as a tax appeal board and for conducting hearings and other proceedings before it.  History: En. Sec. 5, Ch. 3, L. 1923; re-en. Sec. 2122.5, R.C.M. 1935; amd. Sec. 1, Ch. 82, L. 1947; amd. Sec. 49, Ch. 405, L. 1973; R.C.M. 1947, 84-705; amd. Sec. 149, Ch. 56, L. 2009; amd. Sec. 15, Ch. 142, L. 2021.
MT Code § 15-2-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 1. Composition and Organization|15-2-105. Office, furnishings, and supplies

  15-2-105. Office, furnishings, and supplies. The board shall keep its office at the capital and shall be provided with suitable and necessary offices and office furniture, printing, supplies, stationery, books, periodicals, and financial and commercial reports.   History: En. Sec. 6, Ch. 3, L. 1923; re-en. Sec. 2122.6, R.C.M. 1935; amd. Sec. 50, Ch. 405, L. 1973; R.C.M. 1947, 84-706.
MT Code § 15-2-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 1. Composition and Organization|15-2-106. Seal

  15-2-106. Seal. The Montana tax appeal board shall have a seal and the seal must have the following words engraved on it, "Tax Appeal Board of the State of Montana". The board shall authenticate all of its orders, records, and proceedings with the seal, and the courts of this state shall take judicial notice of the seal.  History: En. Sec. 17, Ch. 3, L. 1923; re-en. Sec. 2122.17, R.C.M. 1935; amd. Sec. 60, Ch. 405, L. 1973; R.C.M. 1947, 84-717; amd. Sec. 16, Ch. 142, L. 2021.
MT Code § 15-2-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 2. Powers and Duties|15-2-201. Powers and duties

  15-2-201. Powers and duties. (1) It is the duty of the Montana tax appeal board to:  (a) prescribe rules for the tax appeal boards of the different counties in the performance of their duties and for this purpose may schedule meetings of county tax appeal boards, and it is the duty of all invited county tax appeal board members to attend if possible, and the cost of their attendance must be paid from the appropriation of the Montana tax appeal board;   (b) grant, at its discretion, whenever good cause is shown and the need for the hearing is not because of taxpayer negligence, permission to a county tax appeal board to meet beyond the normal time period provided for in 15-15-101(4) to hear an appeal;   (c) hear appeals from decisions of the county tax appeal boards and assess attorney fees against the department when a taxpayer substantially prevails on the merits of an appeal of the value of class four residential property, as provided in 15-2-306;   (d) hear appeals from decisions of the department of revenue in regard to business licenses, property assessments, taxes, except determinations that an employer-employee relationship existed between the taxpayer and individuals subjecting the taxpayer to the requirements of chapter 30, part 25, and penalties.   (2) Oaths to witnesses in any investigation by the Montana tax appeal board may be administered by a member of the board or the member's agent. If a witness does not obey a summons to appear before the board or refuses to testify or answer any material questions or to produce records, books, papers, or documents when required to do so, that failure or refusal must be reported to the attorney general, who shall then institute proceedings in the proper district court to punish the witness for the neglect or refusal. A person who testifies falsely in any material matter under consideration by the board is guilty of perjury and punished accordingly. Witnesses attending must receive the same compensation as witnesses in the district court. The compensation must be charged to the proper appropriation for the board.   (3) The Montana tax appeal board also has the duties of an appeal board relating to other matters as may be provided by law.   History: En. Sec. 8, Ch. 3, L. 1923; re-en. Sec. 2122.8, R.C.M. 1935; amd. Sec. 1, Ch. 137, L. 1957; amd. Sec. 1, Ch. 227, L. 1963; amd. Sec. 1, Ch. 211, L. 1971; amd. Sec. 52(a), Ch. 405, L. 1973; amd. Sec. 3, Ch. 38, L. 1974; R.C.M. 1947, 84-708; amd. Sec. 1, Ch. 502, L. 1981; amd. Sec. 3, Ch. 529, L. 1995; amd. Sec. 1, Ch. 329, L. 2015; amd. Sec. 2, Ch. 104, L. 2021; amd. Sec. 17, Ch. 142, L. 2021.
MT Code § 15-2-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 2. Montana Tax Appeal Board|Part 3. Appeal Procedure|15-2-302. Direct appeal from department decision to Montana tax appeal board -- hearing

  15-2-302. Direct appeal from department decision to Montana tax appeal board -- hearing. (1) (a) An appeal of a final decision of the department of revenue involving one of the matters provided for in subsection (1)(b) must be made to the Montana tax appeal board.  (b) Final decisions of the department for which appeals are provided in subsection (1)(a) are final decisions involving:   (i) property centrally assessed under chapter 23;   (ii) classification of property as new industrial property;   (iii) any other tax, other than the property tax, imposed under this title; or   (iv) any other matter in which the appeal is provided by law.   (2) A person may appeal the department's annual assessment of an industrial property to the Montana board as provided in this section or to the county tax appeal board for the county in which the property is located as provided in Title 15, chapter 15, part 1.   (3) The appeal is made by filing a complaint with the Montana board within 30 days following receipt of notice of the department's final decision. The complaint must set forth the grounds for relief and the nature of relief demanded. The Montana board shall immediately transmit a copy of the complaint to the department.   (4) The department shall file with the Montana board an answer within 30 days following filing of a complaint.   (5) The Montana board shall conduct the appeal in accordance with the contested case provisions of the Montana Administrative Procedure Act. Parties to an appeal shall attempt to attain the objectives of discovery through informal consultation or communication before utilizing formal discovery procedures. Formal discovery procedures may not be utilized by a taxpayer or the department unless reasonable informal efforts to obtain the needed information have not been successful.   (6) The decision of the Montana board is final and binding upon all interested parties unless reversed or modified by judicial review. Proceedings for judicial review of a decision of the Montana board under this section are subject to the provisions of 15-2-303 and the Montana Administrative Procedure Act to the extent that it does not conflict with 15-2-303.   History: En. 84-709.4 by Sec. 2, Ch. 155, L. 1977; R.C.M. 1947, 84-709.4; amd. Sec. 1, Ch. 59, L. 1993; amd. Sec. 5, Ch. 594, L. 1993; amd. Sec. 9, Ch. 491, L. 1997; amd. Sec. 1, Ch. 67, L. 2005; amd. Sec. 2, Ch. 26, L. 2015; amd. Sec. 2, Ch. 102, L. 2017; amd. Sec. 19, Ch. 142, L. 2021.