72-16-443. Collection of unpaid taxes. (1) If any county treasurer, the state treasurer, or the department of revenue has reason to believe that any tax is due and unpaid under the provisions of parts 1 through 8, after the refusal or neglect of any person liable therefor to pay the same, he or it shall notify the attorney general in writing of such failure or neglect; and the attorney general, if he has probable cause to believe that such tax is due and unpaid, shall apply to the district court for a citation citing the person liable to pay such tax to appear before the court on the day specified, not more than 3 months from the date of such citation, and show cause why the tax should not be paid.
     (2) The judge of the district court, upon such application and whenever it appears to him that any such tax accruing under parts 1 through 8 has not been paid as required by law, shall issue such citation. The service of such citation and the time, manner, and proof thereof and the hearing and determination thereof shall conform as near as may be to the provisions of the laws governing probate practice of this state.
     (3) Whenever it appears that any such tax is due and payable and the payment thereof cannot be enforced under the provisions of parts 1 through 8 in such district court, the person or corporation from whom the same is due is hereby made liable to the state for the amount of such tax; and the attorney general, in the name of the state, shall sue for and enforce the collection of such tax, and the county attorney of the county shall appear for and act on behalf of any county treasurer who is cited to appear before any district court under the provisions of parts 1 through 8.

     History: En. Sec. 16, Ch. 65, L. 1923; re-en. Sec. 10400.30, R.C.M. 1935; amd. Sec. 92, Ch. 391, L. 1973; R.C.M. 1947, 91-4440; amd. Sec. 26, Ch. 6, L. 1979.