1. MCA Contents
  2. TITLE 15
  3. CHAPTER 38
  4. Part 1
  5. 15-38-108 Warrant for distraint

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT

Part 1. General Provisions

Warrant For Distraint

15-38-108. Warrant for distraint. If all or part of the tax imposed by this chapter is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien shall have precedence over any other claim, lien, or demand thereafter filed and recorded.

History: En. 84-7012 by Sec. 12, Ch. 497, L. 1973; amd. Sec. 1, Ch. 301, L. 1975; amd. Sec. 11, Ch. 156, L. 1977; R.C.M. 1947, 84-7012(4); amd. Sec. 22, Ch. 439, L. 1981.