Montana – Department of Revenue Authorized to Serve Notices of Levy Electronically

SALT Report 2389 – Recently passed legislation in Montana allows the Department of Revenue to issue a notice of levy for the collection of delinquent taxes electronically upon written consent of the recipient, which is typically an employer or financial institution. In addition, the legislation will allow the Department to accept electronic notices of levies against tax refunds.

Under current law, a notice of a levy for delinquent taxes must be served by certified letter. This method provides the delinquent taxpayer several days to hide their assets either by moving the funds or withdrawing funds from a bank account. House Bill 66 will eliminate this opportunity as serving levy notices electronically will allow the Department to initiate the levy immediately.

The provisions of this Bill are effective October 1, 2013.

For Further Information

Montana State Legislature – House Bill 66, Laws 2013