ARM 42.5.303
ARM 42.5.303. DEPARTMENT'S TREATMENT OF WRITS RECEIVED FROM PROCESS SERVERS
Cite as Mont. Admin. R. 42.5.303
(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.