Section 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.En. Sec. 5, Ch. 439, L. 1981; amd. Sec. 4, Ch. 811, L. 1991; amd. Sec. 145, Ch. 56, L. 2009.