This bill, requested by the Department of Revenue, establishes that a warrant for distraint will create a lien against personal property owned by a delinquent taxpayer within the boundaries of Montana. This change aims to enhance the state's ability to collect unpaid taxes by ensuring that any personal property of a taxpayer who is delinquent on their taxes is subject to a lien, thereby providing a legal claim against the property.

The bill amends Section 15-1-701 of the Montana Code Annotated (MCA) to incorporate this new provision regarding liens and warrants for distraint. Additionally, the bill is set to take effect immediately upon passage, allowing for prompt implementation of these changes in tax collection procedures.

Statutes affected:
HB0118_1.pdf: 15-1-701
HB0118_2.pdf: 15-1-701
HB0118_3.pdf: 15-1-701
Amended: 15-1-701
Introduced: 15-1-701