The following definitions apply to terms found in this subchapter:

1. (1) "Collection methods" means any action taken in an attempt to collect on a debt, including but not limited to making a demand for payment, issuing collection notices, obtaining a judgment, and levying wages and bank accounts.
2. (2) "Criteria for uncollectibility" means an agency's written standards stating the collection methods that must occur in order for the agency to determine that the debt is uncollectible.
3. (3) "Form CB-1" means the department's Request for Informal Review form, which is available at the department's website at www.mtrevenue.gov , for use by a person to file a written objection with the department concerning the transfer of a debt to the department or the department's collection of a debt.
4. (4) "Form CB-2" means the department's Notice of Referral to the Office of Dispute Resolution form, which is available at the department's website at www.mtrevenue.gov , for use by a person to appeal an informal review determination to the department's Office of Dispute Resolution (ODR).
5. (5) "Unliquidated debt" means a debt where the amount is unassessed, unsettled, or disputed.
6. (6) "Write off" means to remove the debt from accounts receivable.

Authorizing statute(s): 15-1-201, 17-4-110, MCA

Implementing statute(s): 15-1-211, 17-4-101, 17-4-104, 17-4-105, 17-4-106, 17-4-107, 17-4-108, MCA

History: NEW, 2014 MAR p. 229, Eff. 1/31/14; AMD, 2021 MAR p. 1963, Eff. 12/24/21.