72-16-432. Tax lien -- continuing personal liability -- filing of warrant for distraint. (1) All property which is affected by the death of the decedent and on which inheritance, estate, or death taxes are due under the laws of this state is subject to the lien of the state of Montana until such taxes have been paid. This lien follows all property sold in the course of administration or distributed under chapters 1 through 5 until such time as all inheritance taxes have been paid and a receipt showing payment thereof has been filed with the clerk of court, subject to subsection (2).
     (2) Every such tax shall be and remain a lien upon the property transferred for a period of 10 years from the time of the death of the decedent, whether said death occurred before or after July 1, 1965, unless sooner paid.
     (3) The person to whom the property is transferred and the personal representatives and trustees of every estate so transferred shall be personally liable for such tax until its payment.
     (4) (a) The lien provided for in subsection (1) shall be perfected by the filing of a warrant for distraint by the department of revenue with the clerk of a district court in the county in which the estate is being administered or in a county where any of the estate property is located or has been transported.
     (b) The warrant shall be filed 60 days after the department has determined the amount of any tax or, if the department's determination has been appealed to the district court, the warrant shall be filed after the court's determination has become final.
     (c) The procedures provided for a hearing before execution of a warrant for distraint contained in 15-1-705 do not apply to warrants filed under this section.
     (5) The department or the sheriff of a county to whom a writ of execution is directed may proceed to execute upon the warrant in the same manner as prescribed for the execution upon a judgment, except that execution may be had as a matter of right for a period of 10 years, as provided in subsection (2).

     History: (1)En. 91A-3-1010 by Sec. 1, Ch. 365, L. 1974; amd. Sec. 8, Ch. 516,L. 1975; Sec. 91A-3-1010, R.C.M. 1947; (2), (3)En. Sec. 5, Ch. 65, L. 1923; re-en. Sec. 10400.5, R.C.M. 1935; amd. Sec. 1, Ch. 16, L. 1951; amd. Sec. 1, Ch. 99, L. 1965; amd. Sec. 1, Ch. 34, L. 1971; amd. Sec. 77, Ch. 391, L. 1973; amd. Sec. 2, Ch. 424, L. 1975; Sec. 91-4415, R.C.M. 1947; R.C.M. 1947, 91-4415(part), 91A-3-1010(part); amd. Sec. 2, Ch. 131, L. 1989.