ARM 42.23.603. JEOPARDY ASSESSMENTS

(1) Section 15-31-522 , MCA, shall be applicable to those situations where the department finds that a taxpayer designs quickly to depart from the state or the United States, to remove its property therefrom, to cancel itself or its property therein, or to do any act tending to prejudice or to render wholly or partly ineffectual proceedings to collect the tax due under Title 15, chapter 31, MCA.