15-1-705. Review.
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15-1-705 . Review.
(1)Except as provided in 15-1-707 , a taxpayer has the right to a review of the tax liability pursuant to 15-1-211 prior to execution on a filed warrant for distraint.
(2)The department must provide notice of the right to review to the taxpayer. This notice may be given prior to the notice referred to in 15-1-702 . If the taxpayer notified the department that the taxpayer disagrees with an assessment as provided in 15-1-211 , the warrant may not be executed upon until after the review process and any appeals are completed.