Montana Department of Revenue (MT DOR)

Montana Tax Resolution Document Package

A fillable Word document customized to Montana law — verified statutory citations, ready to print and send to the MT DOR.

$1one-time · instant email delivery (.docx)

✓ Fillable .docx · ✓ Verified Montanastatutes · ✓ Secure checkout

What's Included:

Your Montana collection statute of limitations (Mont. Code Ann. Title 15, ch. 1, part 7 — §15-1-701 warrant for distraint, §15-1-702 issuance, §15-1-704 filing with district court, §15-1-706 execution)
Fillable Installment Agreement request letter
Fillable Penalty Abatement (reasonable-cause) letter
Offer in Compromise / hardship settlement statement
Wage garnishment & levy-release request letter
Your Montana rights & appeal deadlines

Your Montana Tax Agency

Agency: Montana Department of Revenue (MT DOR)
Phone: (406) 444-6900
Portal: mtrevenue.gov
State income tax: Yes

Collection Statute of Limitations · Verified

Delinquent state taxes are collected via a warrant for distraint (Mont. Code Ann. Title 15, ch. 1, part 7 — §15-1-701 warrant for distraint, §15-1-702 issuance, §15-1-704 filing with district court, §15-1-706 execution); a filed warrant for distraint is valid for 10 years and renewable by the department for an additional 10 years. Income-tax collection cross-reference at §15-30-2629. Assessment limitation 5 years (§15-30-2605).

Verified Montana Resolution Options

Installment agreements: Payment plan agreements under MT DOR authority (Mont. Code Ann. §15-1-216; payment-plan interest-waiver incentives under §15-1-206) via the TransAction Portal (TAP).

Offer in compromise / settlement: Settlement/compromise of tax liabilities at department discretion (doubt as to liability/collectibility); MT DOR administers offers comparable to federal OIC.

Penalty abatement: Penalty waiver under Mont. Code Ann. §15-1-206 ("Waiver of penalties -- interest"); uniform penalty provisions under §15-1-216.

Wage / levy protection: Federal CCPA floor (15 U.S.C. §1673): ordinary creditor garnishment limited to the lesser of 25% of disposable earnings or the amount exceeding 30× the federal minimum wage. State tax levies on wages may exceed this consumer cap at agency discretion. Montana applies the federal 75% disposable-earnings exemption (Mont. Code Ann. §25-13-614).

Citation status: Statutory citations verified against state sources. Collection corrected to the warrant-for-distraint regime, Mont. Code Ann. Title 15 ch. 1 part 7 (§15-1-701 et seq.), confirmed via mca.legmt.gov/archive.legmt.gov; warrants for distraint valid 10 years, renewable +10 (Crowley Fleck practitioner guide, 2025). §15-1-206 penalty waiver and §25-13-614 wage exemption confirmed via legmt.gov. GAP: the specific OIC code section (prior cite §15-1-219) could NOT be independently confirmed, so OIC is described at department-discretion level; collection + installment + penalty + wage exemption are confirmed.

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This package is an educational/self-help tool prepared based on Montana law (Mont. Code Ann. Title 15, ch. 1, part 7 — §15-1-701 warrant for distraint, §15-1-702 issuance, §15-1-704 filing with district court, §15-1-706 execution). It is not legal advice and not a substitute for a licensed tax professional.