Section 15-64-106 - Authority to collect delinquent taxes(1)(a) The department shall collect taxes that are delinquent as determined under this part.(b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.(2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the licensee from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.(3) As provided in 15-1-705, the licensee has the right to a review of the tax liability prior to any offset by the department.(4) The department may file a claim for state funds on behalf of the licensee if a claim is required before funds are available for offset.Amended by Laws 2021, Ch. 576,Sec. 34, eff. 1/1/2022.Added by Laws 2017, Ch. 408,Sec. 23, eff. 7/1/2017.Contingent voidness. Section 115 of Laws 2021, Ch. 576 provides: "Contingent voidness. If the Montana supreme court determines that Initiative Measure No. 190, approved November 3, 2020, other than the portions relating to revenue distribution, is in violation of the Montana constitution and the constitutional infirmity invalidates the entire initiative, then both Initiative Measure No. 190 and [this act] [Ch. 576] are void."