42.5.303 DEPARTMENT'S TREATMENT OF WRITS RECEIVED FROM PROCESS SERVERS
(1) Upon receipt of a writ from a process server, the department shall seize income tax refunds due the debtor for offset of the debt.
(2) The department shall not calculate interest and/or penalties on any judgment liability submitted for offset.
(3) Upon the department receiving notification that a debtor has filed for bankruptcy, the department shall inactivate the debtor from offset activity.
History: 15-1-201, 15-1-706, 17-4-110, MCA; IMP, 15-1-706, 25-13-402, MCA; NEW, 2014 MAR p. 2794, Eff. 11/7/14.